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i
THE INFLUENCE OF RELIGIOSITY TOWARDS
TAX COMPLIANCE IN
MICRO SMALL MEDIUM ENTERPRISE
BEKASI
SKRIPSI
By
Dina Dwilastri
008201400029
Presented to
The Faculty of Economics, President University
In partial fulfillment of the requirements for
Bachelor Degree in Economics Major in Accounting
PRESIDENT UNIVERSITY
Cikarang Baru – Bekasi
Indonesia
2018
ii
PANEL OF EXAMINERS APPROVAL SHEET
iii
CONSENT FOR INTELLECTUAL PROPERTY RIGHT
1. The Author hereby assigns to President University the copyright to the
Contribution named above whereby the University shall have the
exclusive right to publish the Contribution and translations of it wholly or
in part throughout the world during the full term of copyright including
renewals and extensions and all subsidiary rights.
2. The Author retains the right to re-publish the preprint version of the
Contribution without charge and subject only to notify the University of
the Intent to do so and to ensure that the publication by the University is
properly credited and that the relevant copyright notice is repeated
verbatim.
3. The Author retains moral and all proprietary rights other than copyright,
such as patent and trademark rights to any process or procedure described
in the Contribution.
4. The Author guarantees that the Contribution is original has not been
published previously, is not under consideration for publication elsewhere
and that any necessary permission to quote or reproduce illustrations from
another source has been obtained (a copy of any such permission should
be sent with this form).
Title of Skripsi: The influence of religiosity towards tax compliance in
Micro Small Medium Enterprise Bekasi
iv
5. The Author guarantees that the Contribution contains no violation of any
existing copyright or other third-party right or material of an obscene,
indecent, libelous or otherwise unlawful nature and will indemnify the
University against all claims arising from any breach of this warranty.
6. The Author declares that any named person as co-author of the
Contribution is aware of this agreement and has also agreed to the above
warranties.
Name Dina Dwilastri
Date April 15th
, 2018
Signature
ii
PLAGIARISM CHECK
iii
iv
v
vi
ACKNOWLEDGEMENT
I would like to present my gratitude sincerely for the countless blessing
given from Allah SWT so that I can be able to finish the skripsi to embrace the
challenge in achieving the Bachelor Degree and one step ahead to reach the
future. I would not be able to attain this achievement without the will from Allah
SWT.
President University has delivered me lots of sweet memories, much of
skills and knowledge, and extraordinary people indeed. Therefore, I would like to
express my gratefulness and appreciation to the following people for their
endowment and contribution in creating this skripsi possible.
1. My family, especially for the unconditional love and pray, who always be
there in many complicated time for skripsi and campus life in President
University. Mom, dad, and brother who have given the unfailing support
to strengthen me and create positive mind with the distance apart as the
mood booster to encourage this research completion.
2. My advisor Sir Arie Pratama who has kindly spare his time for my skripsi
improvement, perfectionist character and patiently guiding me to have new
knowledge according to my skripsi and writing comprehension, and also a
friendly mentor. It is an honor to work and study under his supervision
who has a great vision for a student.
vii
3. Regional Office of West Java, Bogor (Mr. Bayu, Mrs. Vonita, Mr. Risang)
for their trust that they gave to me so the researcher can get the data of
taxpayer Micro Small Medium Enterprise in Bekasi.
4. My partner Muhammad Farhan who have been there for a happy and
tough situation which I experienced in the past two years of university.
Thank you for being the unstoppable bolster, excitement, good listener for
discussion, best partner and comfort zone at the same time.
5. For Juragan Kosan squad (Hilda Sri ayu, Charissa Destiara Putri, Dzalika
Amanda, Muthia Ulfah Dwirahma, and Rafael Pinto Raynanda). Thank
you for always accompanying in every class and lessons that we pass.
Thank you for every good moment made and all the things we’ve been
through.
6. To Ine Mutia, Adila minho, Indah suciati, Aura Kartika for your support
and encouragement during the skripsi writing. Thank you for every good
moment made and all the things we’ve been through.
7. To pejuang skripsi Sir Arie ( Ivana Salim, Moses Ivandy, Anita Evianti
Dzalika Amanda, Charissa Destiara) thank you for always cheer me up
when I am doing my thesis and always supported me until this skripsi is
finished.
8. To Eeq empad squad (Aktivani Naza, Janis Fazriyah, Ade Dwi). Thank
you for every good moment made and all the things we’ve been through
from matriculation until the last semester.
viii
9. To Irina Natasha and Novita for being a great teamwork in every
assignment, and a good friends when the researcher struggle in class
lesson. And all Taxation Accounting 2014 and friends from other major
that can’t be mention one by one, thank you for every moment that has
created and the sharing moments.
10. Lastly, to those who indirectly contributed in the skripsi, I would like to
thank you for every support in the completion of this study.
I realized that this skripsi is far away from the perfection; hence I would like
to apologize for it. Hopefully, this skripsi will be able to add more overview and
information regarding the topic to everyone who would need it.
Sincerely,
Dina Dwilastri
ix
DECLARATION OF ORIGINALITY
I declare that this skripsi entitled “The influence of religiosity towards tax
compliance in Micro Small Medium Enterprise Bekasi” is originally
written by myself based on my own research and has never been used for
any other purpose before. I, therefore, request for Oral Defense of the
skripsi.
Cikarang, Indonesia, April 15, 2018
Researcher,
Dina Dwilastri
(008201400029)
x
TABLE OF CONTENT
COVER PAGE .................................................................................................... xii
PANEL OF EXAMINERS APPROVAL SHEET .............................................. ii
CONSENT FOR INTELLECTUAL PROPERTY RIGHT ............................. iii
PLAGIARISM CHECK ....................................................................................... ii
ACKNOWLEDGEMENT ................................................................................... vi
DECLARATION OF ORIGINALITY .............................................................. ix
TABLE OF CONTENT ........................................................................................ x
ABSTRACT ......................................................................................................... xii
INTISARI ............................................................................................................ xiii
CHAPTER I - INTRODUCTION ....................................................................... 1
1.1 Background of the study .............................................................................. 1
1.2 Research question ......................................................................................... 6
1.3 Research objectives ...................................................................................... 6
1.4 Significance of the study .............................................................................. 6
1.5 Writing system ............................................................................................. 7
CHAPTER II - LITERATURE REVIEW .......................................................... 9
2.1 Theoretical Review .................................... Error! Bookmark not defined.
2.1.1 Tax ......................................................................................................... 9
2.1.2 Tax Compliance .................................................................................. 10
2.1.3 Religiosity ........................................................................................... 11
2.2 Hypothesis development ............................................................................ 13
2.3 Theoretical Framework .............................................................................. 14
CHAPTER III - METHODOLOGY ................................................................. 15
3.1 Research Design ......................................................................................... 15
3.2 Operational Definition of Variables ........................................................... 15
3.2.1 Independent variable ........................................................................... 15
3.2.2 Dependent variable .............................................................................. 16
3.3 Sampling Design ........................................................................................ 17
3.4 Research Instrument ................................................................................... 18
xi
3.5 Statistical Analysis ..................................................................................... 20
3.5.1 Data Quality Test ................................................................................ 20
3.5.2 Descriptive statistics ............................................................................ 21
3.5.3 Classical assumption test ..................................................................... 23
3.5.4 Simple linear Regression Analysis ...................................................... 24
3.5.5 T-test.................................................................................................... 24
3.5.6 Coefficient of determinant (R2) ........................................................... 25
CHAPTER IV - RESULT AND DISCUSSION ............................................... 26
4.1 Respondents overview ................................................................................ 26
4.2 Description of research variable ................................................................. 29
4.3 Data Quality Test ....................................................................................... 30
4.3.1 Validity Test ........................................................................................ 30
4.3.2 Reliability Test .................................................................................... 32
4.4 Classical Assumption Test ......................................................................... 33
4.4.1 Normality Test..................................................................................... 33
4.4.2 Heteroscedasticity test ......................................................................... 34
4.5 Hypothesis Test .......................................................................................... 35
4.5.1 Simple Linear Regression ................................................................... 35
4.5.2 Coefficient Determinant ...................................................................... 36
4.5.3 T-Test .................................................................................................. 36
CHAPTER V - CONCLUSIONS AND RECOMMENDATIONS ................. 39
5.1 Conclusions ................................................................................................ 39
5.2 Limitations of Research ............................................................................. 39
5.3 Suggestions ................................................................................................. 40
5.4 Implication ................................................................................................. 40
REFERENCES .................................................................................................... 42
APPENDICES ..................................................................................................... 46
xii
ABSTRACT
The purpose of this research is to prove that religiosity as one of
psychological aspect that gives a positive influence toward tax compliance. The
religiosity was measured with four dimensions which are cognitive, cultic,
creedal, and devotional. Tax compliance was measured with three dimensions
which are calculate, reporting, and pay. Both of religiosity and tax compliance
also used an interval scale to measure the dimensions.
This research methodology that used is quantitative analysis with primary
data. The research was conducted in Micro Small Medium Enterprise (MSME) in
Bekasi with the population 222.815 MSME that registered as taxpayer. The
research was used Slovin formula that concluded that the sample of this research
was 100 MSME. The data questionnaire was divided into three sections. The data
was analyzed using Simple Linear Regression to test the influences and
hypothesis.
The result was found that there is one outlier from the sample so the
samples in this research are became 99 samples. The result showed those
religiosities are positively significant affect tax compliance. The R-square in this
study is 0,125 or 12,5%, which means the variation of independent variables
observed in this study.
Keywords: Religiosity, Tax compliance, MSME, Individual taxpayer
xiii
INTISARI
Penelitian ini bertujuan untuk membuktikan bahwa nilai agama merupakan
salah satu faktor psikologi yang memberikan pengaruh positif terhadap kepatuhan
pajak. Nilai agama diukur menggunakan empat dimensi diantaranya adalah
dimensi cognitive, cultic, creedal, dan devotional. Kepatuhan pajak diukur
menggunakan tiga dimensi diantaranya adalah dimensi perhitungan, pelaporan,
dan pembayaran. Kedua variable tersebut baik nilai agama dan kepatuhan pajak
juga menggunakan skala interval dalam mengukur setiap dimensi.
Metodologi penelitian yang digunakan adalah analisa quantitative dengan
data primer. Penelitian ini dilakukan kepada pemilik usaha mikro kecil menengah
di wilayah Bekasi dengan populasi sebanyak 222.815 pengusaha UMKM yang
terdaftar sebagai wajib pajak. Sample dari penelitian ini sebanyak 100 UMKM
dengan perhitungan menggunakan rumus Slovin. Data survey dibagi menjadi tiga
sesi. Data survey dalam penelitian ini di analisa menggunakan Simple Linear
Regression untuk mengetahui hubunngan antar variable dan untuk mengetahui
hasil hipotesis.
Hasil ditemukan bahwa terdapat satu outlier dala jumlah sample. Maka
dalam penelitian ini jumlah sample berubah menjadi 99 sample. Hasil
menunjukan bahwa nilai agama berpengaruh signifikan positif terhadap kepatuhan
pajak. Hasil dari R2 dalam penelitian ini adalah 0,125 atau 12,5% yang berarti
nilai variasi dalam variable bebas pada penelitian sebesar 12,5%.
Kata kunci: Nilai agama, kepatuhan pajak, UMKM, wajib pajak individu
1
CHAPTER I
INTRODUCTION
1.1 Background of the study
Tax compliance is a main topic of previous researcher that had
been done in order to analyze the factors of taxpayer willingness to
voluntarily comply their annual income. There are two functions of taxes
which is budgeter and regulerend function (pajak.go.id, accessed in
October 27, 2017). Budgeter function used as an instrument to gain
government fund for facilitate development of country that can be seen
from subsidize, facilities improvement, and services improvement of a
country. Regulerend function is part of government role in order to cover
an economic gap (redistribute someone who has higher income to
someone who has lower income).
Indonesia is developing country which has low tax compliance. It
can be seen from tax ratio of Indonesia was the worst in ASEAN countries
such as Singapore, Thailand, and Malaysia. The tax ratio of Indonesia in
2015 only took 10,7%, Singapore 13,6% , Thailand 16,3%, and Malaysia
14,3% (Worldbank, accessed in October 28, 2017). The biggest taxes
were collected from corporate income and individual income.
In DGT data, they reported that there are around 59 million of
Micro Small Medium Enterprise (MSME) that reflected 60% of state
income (detikfinance.com, accessed in October 30, 2017). Most entity
2
already withhold income tax article 21 of their employee (Kamleitner et al.
2012). Therefore the transparency of MSME income cannot be tracked
because only the owner itself who recorded their own income. It might be
difficult for government to know the annual income of MSME because
mostly MSME used self-assessment system that means the owner itself
held the income.
In July 1, 2016 government made a new program for taxpayer
called Tax Amnesty. The purpose of Tax Amnesty is forgiveness program
from government to taxpayer who did tax evasion. The procedure of tax
amnesty includes remove taxable income, remove tax sanction, remove
law sanction and also remove tax audit procedure in 2015 and the previous
year by doing settle all taxable income that taxpayer have with a
compensation. Tax amnesty program established in July 2016 and ended
in March 31, 2017 (pajak.go.id, accessed in October 27, 2017).
In March 3, 2017 the Financial Service Authority (FSA) published
an announcement letter in 16/DKNS/OJK/III/2017 about preparation of
Automatic Exchange of Tax Information (AEOI) program for period 2018.
This system was created in ending period 2016 with the aim to support
Foreign Account Tax Compliance and also for transparency information
(FATCA) (FSA, November 03, 2017). The purpose of AEOI is for better
tax perspective in the future. The Minister of Finance hopes with AEOI
system that will increase taxpayer willingness to comply tax.
3
Thus, it can be seen that the government plays an important role
for state income with purposes to increase welfare and wealth of citizens
from economic improvement. Therefore, it is the government’s duty to
make citizens follow and obey tax rules which can help economic grow
especially for developing country such as Indonesia. The evidence was
found that the realization in Bekasi never reached the target, the data was
presented above:
Table 1.1
Result of MSME Bekasi
Resources: Regional office of West Java III, Bogor (2017)
Gallup International (November 04, 2017) noticed that Indonesia
as one of the most religious country. Pancasila itself was evidence that
Indonesia believes the existence of God. Every religion has their own
Bible and the Bible taught people about daily life of previous time and the
problem solving from God to the messengers at that time. Citizens in
Indonesia always relate their daily life and make a decision with their
religion value. Moreover in Islamic (Al Baqarah ; 110) refer about Zakat
Description 2015 2016
Taxpayer Register 1,864,993 2,036,451
Taxpayer that register
annual tax return
1,134,037 1,199,889
Tax ratio target 72.50% 75.00%
Realization of Annual
Tax Return
561,541 628,925
Tax ratio 49.52% 52.42%
4
whether in Christian Protestant and Christian Catholic (Mathius 6:1-4)
refer about Sedekah state that any persons who adhere their belief are
needed to give a percentage of an income that explain in Bible to help
someone that needed.
Nowadays most of researchers focus on analyzing tax compliance
from noneconomic factors such as Torgler (2004); Saad (2011); Pratama
(2017);. There are two point of noneconomic factor which is external and
internal. External factor mean tax authority and government such as trust,
fairness of tax system, and audit to taxpayer. According to Torgler (2004)
researched found that tax morale of each country will higher if government
or tax authority complete their duty in good manner so the taxpayer trust
with politics of their state and feel satisfied. Another researcher is Saad
(2011) stated that tax fairness is positively related with tax compliance.
Internal factor mean psychological aspects of taxpayer to tax
himself-such as behavior, ethics, awareness, perception love of money and
Machiavellianism. According to Pratama (2017), several psychological
aspects of individual did not strong enough to prove a correlation between
Machiavellianism and love of money towards tax compliance in Bandung
employee. Surprisingly, nowadays some researcher were notice that
religiosity could influence to taxpayer willingness pay tax. According to
Pratama research proved that there’s a correlation between religiosity
towards tax compliance taxpayer religious value that expected to have a
positive outcome of their behavior and attitude (Pratama, 2017)
5
Another researchers that recognized the correlation between
religiosity towards tax compliance is Johnson et al (2001), Torgler (2011),
and Stack and Kposowa (2006). Johnson et al. (2001) indicate that
religiosity as a psychological of individual to believe the existence of God
by follow the command God that already state in the Bible which taught
people to have a positive attitude in daily life. Torgler (2011) result was
shows that religiosity are strongly influence individual tax morale. Stack
and Kposowa (2006) also state that unethical act to evade tax perception is
acceptable in population of someone who did not have religion.
Beside the positive relation between religiosity and tax
compliance, another researcher resulted in different findings. McKerchar
et al. (2013) found there is no strong evidence to prove that religiosity
affect tax morale because of Christianity (McGee, 2012) or even in Islam
(Jalili, 2012,) perception towards tax evasion depend on government
religiosity of a country whether they strictly or partly obey religion
regulation.
The motivation of researcher doing this research is to combine
several suggestions from Mohdali and Pope (2014); Burton et al. (2005);
Pratama (2017); Chau and Leung (2009), Mohdali and Pope (2014)
suggests to test religiosity for an individual who has micro small medium
enterprise. MSME play an important role to indicate individual perception
to taxpayer voluntarily paying tax (Burton et al. 2005). Since the results of
religiosity are inconsistent, Pratama (2017) suggested to test religiosity are
6
required to modify or add some indicator for accurate and reliable result.
However doing research in developing country are needed because low
intention of preventing unethical taxpayer to evade tax (Chau and Leung,
2009).
1.2 Research question
Based on the problem statement mentioned before, the following
research question is:
Is there any influence of religiosity toward tax compliance?
1.3 Research objectives
The aim of this researcher is to test religiosity value that affects
taxpayer compliance in Micro, Small and Medium Enterprises. Based on
the above problem formulation, the purpose of this research is:
To determine the influence of religiosity toward tax compliance.
1.4 Significance of the study
This research is expected to give widen knowledge, information,
and suggestion for the environment as follows:
1. For the owners of Micro, Small and Medium Enterprises (MSMEs) in
Bekasi City
This research is expected to motivate taxable entrepreneurs in this case
owners of Micro, Small and Medium Enterprises to voluntary comply
tax with the aim for social welfare of a country.
7
2. For Directorate General of Tax
This research is expected to contribute ideas for DGT to determine the
factor that influences the taxpayer’s compliance in order to increase
the tax compliance since DGT is policy maker to tax.
1.5 Writing system
Writing systems in this research are:
CHAPTER 1 INTRODUCTION
This section explains about the reason why the research happened,
some problem that can be used for research question, which mean that the
problem will become hypothesis for this research, in this section also
discussed about research objectives, significance of the study, and
systematics of writing.
CHAPTER 2 LITERATURE REVIEW
This section explains about theories, concepts, literature review
from previous research and also gives a hypotheses formulation in this
research
CHAPTER 3 METHODOLOGY
This section gives an illustration of the practical research method.
This section including explanation about variables and the operational
used, research design to explain the choosing data method and choosing
various study (Qualitative/Quantitative, Descriptive/exploratory/causal),
describe population and sample, sampling design, research instruments to
8
describe procedure and tools used, sources and methods of data collection,
and analytical methods used to generate a conclusion in this study.
CHAPTER 4 RESULTS AND DISCUSSION
This section gives an explanation of data analysis with description
on the statistical analysis and regression, and the interpretation of results in
accordance with the techniques used.
CHAPTER 5 CONCLUSIONS AND RECOMMENDATIONS
This section gives a conclusion of the research result, limitation
and weakness of this research, opinion for future research, and implication
on theories and practical
9
CHAPTER II
LITERATURE REVIEW
2.1 Tax
According to Indonesia tax law No 28 year 2007 of general
provision and tax procedure, tax defined as compulsory contribution to the
state which is payable by an individual or entity that is enforced based on the
law without any direct benefit in return and used to maximize social welfare
of citizens. According Waluyo (2011), tax is mandatory contribution that
enforce taxpayer to pay their tax payable based on the law without direct
feedback and the aim of tax is fund raising of government to complete their
duty organize public expenditure.
Mardiasmo (2003) stated the function of tax are budgeter and
regulerend.. Budgeter means that tax will be used as an instrument to raise
fund of government that someday the fund will be allocate to facilitate
development of country such as subsidize, facilities improvement, and
services improvement of a country. Regulerend means that tax can be used
as an instrument for government policy maker to control society living.
According to Nightingale (2002) there are four purposes of tax in UK which
is (1) Revenue raising (2) Redistribution of income and wealth (3) Economic
regulator and (4) Harmonisation.
10
From explanation above it can be concluded that tax is
enforcement from government to citizens who has an obligation as a
taxpayer (individual or entity) to share the percentage of their income that
already stated on the law without direct benefit. The purposes of tax itself
can be used as a government fund and tools for citizens to raise social wealth
by improving public expenditure, distribution, and government policy.
2.2 Tax Compliance
Palil (2010) stated that public finance, tax authority, economic
situation, and psychological aspects can be a consideration of tax
compliance (as cited in Pratama, 2017). Tax compliance also defined as
contribution of citizens to fulfill taxpayer obligation based law of country by
declare all income correctly, accurately, and paying tax liability in correct
manner (Palil, 2011). Mardiasmo (2011) stated in his book that there are
three systems to collect tax which are (1) Official assessment system (2)
self-assessment system (3) Withholding system. Official assessment system
means that tax authority plays an important role to calculate tax payable of
taxpayer. Self-Assessment system means that its taxpayer responsibilities to
calculate, pay, and report their own tax payable usually this system
happened in an individual who has their own business. Withholding systems
means give responsibilities to third parties (not tax authority) to calculate tax
payable of taxpayer usually happened in employee.
11
Jones (2009) state material compliance and formal compliance are
the perspectives of tax compliance (as cited in Pratama, 2017). Material
compliance is a condition of taxpayer to fulfill their tax obligation which are
calculating and determine tax base (subject, object, tariff, payment
mechanism). Formal compliance is taxpayer condition regarding general
provisions and tax procedures. There are three requirement of taxpayer to
fulfill tax compliance which are pay, filling, and report their tax (Brown and
Mazur, 2003). Based on law of Indonesia Finance No 74/PMK.03/2012
(November 6, 2017) set that there are four requirement of taxpayer to fulfill
tax compliance, such as;
1. Report tax return in a correct time
2. Taxpayer did not has tax arrears for all tax article, except got permission
from tax authority regarding tax arrears
3. The financial statements are audited by public accountant or finance
authority from government with qualified or unqualified opinion for
three years
4. Taxpayer did not have criminal data related with tax based on on a court
decision that has had permanent legal force within the last five years.
2.3 Religiosity
Nowadays there is a lot of recent research that put religiosity value
influence tax morale. Pratama (2017) state that people who has high
knowledge of religion can prevent an individual to have negative attitude
12
because if someone has strong religion they will follow the law made by
God and law in society. Religious values are to encourage principle and
commitment of individual to act in society in a good way or bad way.
According to the function theory, religion is embodiment of
individual attitude, value, and behavior (Yeganeh, 2015). All religion
includes understanding and practices taught people about work values and
attitudes (Lambsdorff, 2002; Paldam, 2001). Religiosity itself is complex
and multidimensional (Yeganeh, 2015).
Weaver and Stansbury (2014) agreed that the function of religious,
knowledge, practices, and symbols are to encourage psychological of an
individual for decision making and personal identity. Mckernan and
Kosmala (2007) state that religion will lead people for being truthful in
order to express love to God. In contrast, Anderson et al. (2010) found that
religion did not give a strong evidence to prove that religion leads
someone to become cooperative and trustworthy. According to Galbraith
(2007) proved that level of religiosity affect an economic success. He also
tested religiosity using two dimensions which is extrinsic and intrinsic. In
his research, he found that an Intrinsic dimension shown a correlation with
entrepreneurial activity and lead to economic success.
Barro and McCleary (2003) think that religion values taught in
economic side to be a honest person and made a person to had ethic in
their life. Lehrer (2004) proposes that nowadays to enhance a positive
economic and demographic behavior aspect can come from religiosity. All
13
of religions are taught us to have a positive attitude regarding to Bible or
leader in their own belief. Bible and leader lead someone to have a
positive attitude not for them but for society.
Johnson et al. (2001) define religious commitment or religiosity as
implementation of their religious commitment to society that reflected
individual attitudes and behaviors. Stack and Kposowa (2006) researched
conclude that the perception of someone who did not have religion about
unethical behavior is acceptable. A larger sample size of 47 countries by
Richardson (2008) confirmed that level of religiosity has a negative
relationship towards tax evasion.
2.4 Hypothesis development
In recent studies, Benk et al. (2016) examine the influence of
religiosity on Turkey self-employed towards voluntary tax compliance and
enforced tax compliance. To determine the religiosity is used two
dimensions which are Interpersonal and Intrapersonal. The result was
found a positive correlation between religiosity and tax compliance. The
result also found that only intrapersonal dimension contributed
significantly to voluntary tax compliance. Pratama (2017) also examine
the effect of employee religiosity towards tax compliance in Bandung city
using three dimensions of measurement which are extrinsic religiosity,
intrinsic religiosity, and quest for religiosity.
14
According to Mohdali and Pope (2014), it is found that there is a
positive relation between religiosity and tax compliance in Malaysia using
mixed method. Beside the positive relation between religiosity and tax
compliance, another researcher resulted in different findings. Eiya et. al
examine the influence of religiosity on tax compliance in Nigeria. The
paper concluded that religious values alone do not play a significant role to
make the taxpayers liable for tax compliance. The previous researched
found a different finding on religiosity towards tax compliance. If taxpayer
has high acknowledge of religion and has high commitment on their
religion, they would voluntary pay their tax. The hypotheses that are going
to tested is
H1: There is a positive influence between religiosity toward tax
compliance
2.5 Theoretical Framework
Theoretical framework is provided to figure out the relation
between independent variable and dependent variable
Figure 2.1
Research model
Religiosity
X1
Tax Compliance
Y1
15
CHAPTER III
METHODOLOGY
3.1 Research Design
In this research, the researcher would like to use causal study.
Causal study is type of research with the purposes to explain the relation
between problem and one or more factors. Causal study explains that
variable X is the reason of variable Y (Sekaran and Bougie, 2013). The
researcher is conducted by using quantitative data analysis with survey
research. Survey method can be used to collect data in quantitative and
qualitative data. Moreover, survey is used as a tool to collect data in
exploratory, descriptive, and causal study (Sekaran and Bougie, 2013).
3.2 Operational Definition of Variables
3.2.1 Independent variable
In this research, the independent variable is Religiosity. Religiosity
is measured by using the four dimensions which are cognitive, cultic,
creedal, and devotional. There are eleven questions to test religiosity that
adapted from (Fukuyama, 1961). Cognitive is a dimension to get a
satisfaction of religion knowledge that received from sermons or religion
discussion. Cultic is a dimension of ritualistic in every religion. Creedal is
a dimension of what people believe encouraged the emergence of words
and deeds. Devotional is a dimension that refers to the consequences of
16
religious doctrine in general behavior which is not directly and specifically
defined by religion. The questionnaire used five likert scales. The highest
scale had 5 scores and the lowest scale had 1 scores. The highest scale
indicated the high level of religiosity whether the lowest scale indicated
the lowest level of religiosity.
3.2.2 Dependent variable
The dependent variable in this research is tax compliance. Since
MSME as a taxpayer who conduct self assessment system. The tax
compliance of MSME are measured by calculating their tax and their
income, reporting tax liability, and paying their tax liability. There are six
questions to test tax compliance that adapted from (Simanjuntak and
Mukhlis, 2012). The questionnaire used five likert scale. The highest scale
had 5 scores and the lowest scale had 1 scores. The highest scales indicate
the high level of tax compliance whether the lowest scale indicated the
lowest level of tax compliance.
Table 3.1
Variable operationalization
Vaiable Dimen
sion
Indicator Scale Number
of
question
Religiosity Cognit
ive
Confirmation of religion
knowledge in general to get a
satisfaction that received from
Interval 1-2
17
sermons or from religion
discussion
Cultic Ritualistic in every religions or
religion practices
Interval 3-7
Creeda
l
People believe being
encouraged by the emergence
of words and deeds
Interval 8
Devoti
onal
The consequences of religious
doctrine in general behavior
Interval 9-11
Tax
Complianc
e
Calcul
ate
i. Calculate the type of
tax liability
ii. Calculate their income
Interval 1-2
Report
ing
i. Timely in reporting
annual tax return
ii. Technique that is used
to report tax
iii. Register themselves to
KPP
Interval 3-4
Pay i. Timely in pay tax
ii. Technique that used to
pay tax
Interval 5-6
3.3 Sampling Design
In this research, the population that researcher choose is MSME in
Bekasi. They will be the best representation in this research since their tax
compliance in this place is still low. The actual realization for 2016 was
52.42% but was still far from target ratio which was 75.00% (Table 1.1).
The sample in this research is all taxpayer who has MSME, and all
18
religion major of taxpayer. The researcher distributes the questionnaire to
all owners of MSME in Bekasi. The MSMEs contribute 60% of state
income (detikfinance.com, accessed in October 30, 2017). Based on data
from Regional office of West Java III 2017, the population of MSME that
registered as taxpayer is 222.815. In this research, the researcher uses
Slovin formula to get the sample that can describe the population which is
as follows:
Description :
n : size of sample
N : size of population
E : percentage of error in taking the samples that can be tolerant. (Umar,
2005)
Calculation ( Minimum of Sample ):
3.4 Research Instrument
The researcher would like to used primary data. The primary data
that researcher used is primary data obtained from questionnaire that
distributed to respondents. The questionnaire distribution that researcher
choose is drop-off survey which means the researcher manually come to
19
their outlet directly and the questionnaire can be automatically collected
after the respondents completed filled the questionnaire. The questionnaire
contained of three sections. The first section is demographic information
such as gender, age, education, and major of religions. The second section
is religiosity measurement and the last section is tax compliance
measurement. This research used SPSS to obtained the result of
calculation from various method that occurred and analyze the research
problem
The scale of researcher used to measure the variable is interval
scale that consists of five levels. The score of each answer level are
presented below:
Table 3.2
Measurement scale
Grading statement Score
Strongly agree, always, every day, on time, 5
Agree, often, once a week, report late a week after the due date, pay
late a week after the due date
4
Neutral, sometimes, twice a month, report late on date 20 of next
month, pay late on date 20 of next month
3
Disagree, seldom, once a month, report late on the end of next
month, pay late on the end of next month
2
Strongly disagree, never 1
20
3.5 Statistical Analysis
3.5.1 Data Quality Test
3.5.1.1 Validity Test
According to Sekaran and Bougie (2013), Validity is an instrument
to test that the measurement used is reasonably with the concept. In this
research, to test the validity is used product moment Pearson correlation
approach. Testing is done by correlating the scores of items each question
with a total score
r =
Description:
n : Number of pairs of scores
∑XY : Sum of the products of paired scores
∑X : Sum of x scores
∑Y : Sum of y scores
∑x2 :
Sum of squared x scores
∑y2 :
Sum of squared y scores
The result of correlation coefficient is compared with r table. If the
correlation between the score of items a total that expressed and the total
score is more than 0.3, then, the item is declared valid and vice versa.
21
3.5.1.2 Reliability Test
According to Sekaran and Bougie (2013), reliability is an
instrument to test that the measurement is free from error. In this research
to test the reliability is used Cronbach’s alpha to indicate that the variables
are positively correlated to another.
Description :
n : Size of questionnaire item
∑σt2 : Sum of variance score on each item
σt2
: Total of variance
The result of measurement could be reliable if the scale of
Cronbach Alpha is more than 0,7
3.5.2 Descriptive statistics
Descriptive statistics is used to describe all collected data without
an intention for accepted a general conclusion (Sugiyono, 2012). The
respondents were asked to choose one from five possibilities. From the
answer then complied the assessment criteria for each item in question
based on percentage with the steps as follows:
a. The cumulative value is the sum of each question item which is the
answer of each respondents
22
b. Percentage is the cumulative value of the item divided by the
frequency value and then multiplied by 100%
c. Calculate the largest and smallest cumulative number. The number of
respondents is 99 people. The largest scale has 5 score while the
smallest scale has 1 score
d. The sum of largest cumulative is = 99 × 5 = 495 while the sum of
smallest cumulative is = 99 × 1 = 99
e. Determine the largest and smallest percentage value as presented
below
i. The largest percentage is = 495/495 × 100% = 100%
ii. The smallest percentage is = 99/495 × 100% = 20%
f. Calculate the value of the range where (The largest percentage score –
the smallest percentage score ÷ the number of scale points ). The
calculation is (100% - 20%) ÷ 5 = 16
Assessment classification based on the percentage of scores can be
seen in Table 3.3:
23
Table 3.3
Category of interpretation score
Percentage Category
20-36 Very bad
37-52 Bad
53-68 Neutral
69-84 Good
85-100 Very good
The result of calculation on the interpretation category above score
can be presented in the form of continuum line like the following picture:
3.5.3 Classical assumption test
3.5.3.1 Normality test
According to Ghozali (2016) normality test is an instrument to test
that regression model give a normal distribution or not. Normality test can
be invalid if the sample is small. In this research to conduct normality test
is used Kolmogorov-Smirnov method. The criteria to measure the
normality data is based on the value if it is higher than 0.05.
Very Bad Bad Neutral Good
20% 36% 52% 68% 100%
Very Good
84%
24
3.5.3.2 Heteroscedasticity test
The purpose of heteroscedasticity is to analyze the inequality
variance that occurs in regression model. The methods of
heteroscedasticity are Plot graph, Park test, Glejser test, and white test. In
this research is used Glejser test to make a decision of heteroscedasticity.
The process of Glejser test incurred regressing absolute residual value of
the independent variable with regression equation (Ghozali, 2016). The
criteria of heteroscedasticity are :
a. If the value Sig. >0.05, then there is no problem of heteroscedasticity
b. If the value Sig. <0.05, then there is a problem of heteroscedasticity.
3.5.4 Simple linear Regression Analysis
The purpose of single regression is to understand the relationship
between independent variable and dependent variable.
Y =
Description:
Y : Tax Compliance
α : Constant
β : Coefficient
ɛ : Disturbance error
3.5.5 T-test
According to Ghozali (2016) t-test usually used to test how far the
independent variable explains the dependent variable. The standard for t-
25
test judgement is if the level of significant more than 5% (0,05) means that
H0 is supported whether for Ha is not supported.
3.5.6 Coefficient of determinant ( )
According to Ghozali (2016) coefficient of determinant is a test to
measure the ability in explaining a variation of dependent variable. The
score of coefficient determinant is between 0 and 1. A low score of
coefficient determinant means the variation of dependent variable is
limited. However, if the score coefficient determinant almost reach one
score mean the independent variable can give all information to predict a
dependent variable.
26
`CHAPTER IV
RESULT AND DISCUSSION
4.1 Respondents overview
This research was conducted by distributing the questionnaire to
100 respondents who have taxpayer identification, operate their own
business and categorized as MSME. However in operate the SPSS the
researcher found there is 1 outlier from 100 respondents, thus, the sample
in this research became 99 respondents. The respondent was asked to fill
the questionnaire about demographic data. This section would like to
describe the demographic of respondents that contained about gender, age,
education, annual income, and religion. The result of respondent
demographic is presented below:
a. Gender
This section shows the gender of the respondent. The result of
respondent gender is presented:
Table 4.1
Gender of respondent
Gender Number of respondents Percentage
Male 62 63%
Female 37 37%
Total 99 100%
From Table 4.1 that presented above shown that 63 percent of
respondents are dominant with male taxpayer and 37 percent of respondents
are female taxpayer.
27
b. Age
This section shows the age of the respondent. The result of
respondent age is presented:
Table 4.2
Age of respondent
Age Number of respondent Percentage
<20 years old 3 3%
20 – 35 years old 42 42%
36 – 50 years old 43 44%
>50 years old 11 11%
Total 99 100%
From Table 4.2 that presented above shown that 44 percent of a
respondent is dominant in 36 – 50 years old taxpayer, and 42 percent of
respondent is 20 – 35 years old taxpayer. Whether >50 years old had 11
percent and the lowest is <20 years old which is 3 percent.
c. Education
This section shows the education level of the respondent. The
result of respondent education level is presented in Table 4.3.
28
Table 4.3
Education level of respondent
Education Number of respondent Percentage
Senior High School 5 5%
Diploma 38 39%
Bachelor 42 42%
Post Graduate 14 14%
Total 99 100%
From Table 4.3 that presented above shows that 42 percent of
respondent education are dominant in bachelor degree, and 39 percent of
respondent is diploma. Whether post graduate had 14 percent and the lowest
is senior high school which is 5 percent.
d. Religion
This section is presented about religion of respondent. The result of
respondent religion is presented in Table 4.4.
29
Table 4.4
Religion of respondent
Religion Number of respondent Percentage
Islam 35 36%
Christian 21 21%
Catholic 24 24%
Hindu 5 5%
Buddhist 13 13%
Other 1 1%
Total 99 100%
From Table 4.4 that presented above shown that 36 percent of
respondent religion is dominant in Islam, and 24 percent of respondent is
Catholic. Christian had 21 percent of respondent and Buddha had 13 percent
of respondent. Whether Hindu had 14 percent and the lowest is other which
is 1 percent.
4.2 Description of research variable
The questionnaire in this research consists of a dependent variable
and an independent variable. Religiosity has 11 items of questions whether
Tax Compliance has 6 items of questions. In this section would like to make
a conclusion by compare the answer of respondent with category of
30
interpretation score that already explain in Table 3.2. The conclusion of
respondent answer is presented below:
a. Religiosity
Appendix 1 shows that Bekasi taxpayers have a good religiosity in
Cognitive, Creedal, and Devotional dimension. However in Cultic
dimension show there are some questions got a neutral score and bad score.
Taxpayer answer regarding bible give a neutral result whether for religions
organization give a bad score.
b. Tax compliance
Appendix 2 shows that Bekasi taxpayer has a good score regarding
their tax compliance. However the method of report and pay use an
electronic give a neutral score in Bekasi taxpayer. It indicate that not all of
taxpayer in Bekasi implement the electronic system to report and pay their
tax liability.
4.3 Data Quality Test
4.3.1 Validity Test
In this section is would like to discuss the validity data of
questionnaire statement using Product Moment Pearson Correlation. The
questionnaire statement is valid if the total score greater than 0,3. The result
of validity test will be presented in Table 4.5 and Table 4.6:
31
Table 4.5
Validity test result of religiosity
Religiosity
Questionnaire
Pearson Correlation Description
Q1 0.619 Valid
Q2 0.610 Valid
Q3 0.757 Valid
Q4 0.644 Valid
Q5 0.470 Valid
Q6 0.724 Valid
Q7 0.801 Valid
Q8 0.362 Valid
Q9 0.639 Valid
Q10 0.428 Valid
Q11 0.708 Valid
Table 4.6
Validity test result of tax compliance
Tax Compliance
Questionnaire
Pearson Correlation Description
Q1 0.623 Valid
Q2 0.457 Valid
Q3 0.817 Valid
Q4 0.782 Valid
Q5 0.746 Valid
Q6 0.796 Valid
32
Table 4.5 and Table 4.6 show that all of the results from each
questionnaire have scores greater than the criteria 0,3. Therefore, it can be
concluded that both religiosity and tax compliance question items are valid.
4.3.2 Reliability Test
In this section would like to discuss the reliability data of
measurement that used is free from error using Cronbach Alpha. The
measurement is reliable if the scale of Cronbach alpha are greater than 0,7.
The result of reliability test will be presented in Table 4.7:
Table 4.7
Reliability test result
Cronbach
Alpha
N of items Variable Description
0.832 11 Religiosity Reliable
0.799 6 Tax Compliance Reliable
Table 4.7 shows that all of the results from each variable have
scores greater than the criteria 0,7. Thus, it can be concluded that both
variables (Religiosity and Tax Compliance) are reliable.
33
4.4 Classical Assumption Test
4.4.1 Normality Test
In this section it deals with the normality test of regression model
using Kolmogorov Smirnov. The criteria of normality test is the significant
value must greater than 0,05. The result of reliability test will be presented
in Table 4.8:
Table 4.8
Normality test result
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N 99
Normal
Parametersa,b
Mean ,0000000
Std.
Deviation 5,06610308
Most Extreme
Differences
Absolute ,067
Positive ,062
Negative -,067
Test Statistic ,067
Asymp. Sig. (2-tailed) ,200c,d
a. Test distribution is Normal
b. Calculated from data
c. Lilliefors Significance Correction
d. This is a lower bound of the true significance
34
Table 4.8 shows that the value of Asymp. Sig (2-tailed) using
Kolmogorov Smirnov has a greater score than the criteria 0,05. Therefore, it
can be concluded that the data are normally distributed.
4.4.2 Heteroscedasticity test
This section explains about heteroscedasticity test using Glejser
test in SPSS. The criteria of heteroscedasticity test is the significant value
must greater than 0.05. The result of reliability test will be presented in
Table 4.9 below:
Table 4.9
Heteroscedasticity test result
a. Dependent Variable: ABS
From Table 4.9 above, it indicates the score of heteroscedasticity
that stated significant result is 0,081 which mean the result is greater than
the criteria 0,05. So in conclude there’s no problem with heteroscedasticity.
Coefficientsa
Model
Unstandardized
Coefficients
Standardized
Coefficients
t Sig. B Std. Error Beta
1 (Constant) 10,132 1,560 6,494 ,000
rlg -,157 ,039 -,378 -4,016 ,081
35
4.5 Hypothesis Test
4.5.1 Simple Linear Regression
In this sections would like to show the result of simple linear
regression that will be presented in Table 4.10:
Table 4.10
Simple linear regression result
Variable Coefficient Std. Error t-Statistic Prob
C 11.34888 4,472357 2.537560 0.0128
RLG 0.256106 0.108292 2.364969 0.0200
Based on Table 4.10 above, the regression equation can be written
as follows:
Y=11.34888+0,2561606+ɛ
1. Constant = 11.34888
If the religiosity has 0 score, so the score of tax compliance will be
11.34888
2. Religiosity = 0.2561606
The score of Simple Linear Regression analysis in Religiosity
variable means if the religiosity increasing 1 score, it means tax compliance
will increase 0.2561606 or 25,6% and also the score of religiosity result is
positive so if religiosity increase the tax compliance also will increase.
36
4.5.2 Coefficient Determinant
In this section shows the result of coefficient determinant. The
score of R2
means that the variation of dependent variable is observed in this
research and the rest of the score is other variable that are not observed in
this research. The result of coefficient determinant will be presented in table
4.11:
Table 4.11
Result of coefficient determinant R2
Model Summary
Model R R Square Adjusted R
Square
Std. Error of
the Eestimate
1 .354a
.125 .116 5092
From Table 4.11 above indicate that 0.125 or 12,5% variation of
independent is observed in this research and the rest is 87,5% observed is
other variable that are not explained in this research.
4.5.3 T-Test
Based on T- test result that presented in Table 4.12 below shows
that the probability significant of religiosity is 0,0200 and the explanation as
follows:
a. Predictors: (Constant), rlg
37
1. The significant value of religiosity and tax compliance is below
the value of significant value α = 0,05, it means religiosity has significant
influence towards tax compliance. Therefore the hypothesis H1 is supported.
H1: There is a positive influence between religiosity towards tax
compliance
Table 4.12
Result of T-Test
Variable Coefficient Std. Error t-Statistic Prob
C 11.34888 4,472357 2.537560 0.0128
RLG 0.256106 0.108292 2.364969 0.0200
4.6 Discussion
This research is tested to an individual who has MSME around
Bekasi area who has an obligation to fulfill their own duty as a taxpayer to
comply the tax. It will bulit the awareness of owner MSME itself to
complete their tax obligation as a taxpayer. According to Burton et al.
(2005) tax compliance itself depends on responsibility of MSME owner.
This result is supported by previous research Benk et al. (2016)
result shows that there’s a significant positive influence between religiosity
with voluntary taxpayer to fulfill their obligation. He states the possibility
happened because in religion activity there’s same contribution between tax
38
with shadaqah. So in conclude he states it would develop a good morale to
voluntary contribute the money for helping purposes.
Another research that has significant positive influence is from
Pratama (2017) state that most of Indonesia citizen implement their religion
knowledge into their life practice. All of religions taught someone to have a
good morale in environment for an example are obey the rules in religions
and government. Religions itself can prevent a someone to have an negative
attitude and maybe religious people will avoid to do tax cheating because
they know cheating made someone to have a sin.
Torgler and Murphy (2004) state that every religion taught
someone about right or wrong in daily life practice. That theory is related
with tax morale because morale also determined right or wrong in daily life
practice. He also state that there is a possibility religiosity encourage
someone has higher tax compliance.
Mohdali and Pope (2014) argued there are many perceptions of
Malaysian citizen regarding religiosity and tax compliance. The first
perception is about the obligation not only just religion duty but also they
have to fulfill their duty as citizen such as pay tax. The second perception is
the value of giving and donation will fulfill religiosity requirement and will
make someone feels good inside. The third perception is religiosity taught
someone to be fair, so if someone realizes the function of tax is for fill the
economic gap it would automatically push a someone to contribute the
money for recover the economic gap of a country.
39
CHAPTER V
CONCLUSIONS AND RECOMMENDATIONS
5.1 Conclusions
This research result can prove that there is a positive correlation
between religiosity towards tax compliance. This research also gives an
answer of previous research suggestion that government of Indonesia should
pay attention on religiosity perspectives in order prevent tax evasion. This
research also gives a value because the research was tested to the owner of
Micro Small Medium Enterprise and their perspective might accurate to
know an individual perception that can influence tax compliance.
5.2 Limitations of Research
This research is far from being perfect, there are some limitations
and weaknesses. The limitations that need to be improved in subsequent
studies are:
1. The sample did not spread to all MSME in Bekasi. The samples
only give a small contribution to describe all MSME perception in
Bekasi.
2. The method of drop-off questionnaire is quite hard to implement for
the owner MSME since they have their own activity. So there might
a possibility that they did not answer seriously.
40
5.3 Suggestions
From an explanation about the result and limitation that exist in
this research, several suggestions can be given:
1. Future research is expected to spread the sample not only in one
city, and the sample in capital city might give a big contribution to
describe the sample.
2. Future research is expected to spread the questionnaire using two
methods which is electronic questionnaire and drop-off
questionnaire. It might minimize the respondents that did not fill
the questionnaire seriously.
3. Future research also expected to add sense of love variable not only
love to god (religiosity) but maybe future research can add sense of
love of their own country (nationality)
4. For Directorate of general tax (DGT) tax office might give an
intention to socialization the electronic system to create easier
procedure for taxpayer since in this result the implementation of
electronic tax system is not worked in MSME
5.4 Implication
The different countries have different tax systems and regulation.
This research might be helpful to gain tax ration especially in developing
country such as Indonesia who has lack of an intention to prevent tax
41
evasion. And also this research might give a value to prevent tax evasion
from MSME in Indonesia since there are a lot of MSME that evade the tax.
According to this study, there is a positive correlation between religiosity
towards tax compliance in MSME Bekasi.
This research observed the relationship between religiosity in
MSME Bekasi may improve their awareness to voluntary obey the tax
regulation. This research might give an intention to Directorate General Tax
(DGT) to make a new rule. The DGT can invite a leader from religions
organization while have a socialization so that leader can spread the
socialization about tax and the leader also expected to build the taxpayer to
be more religious that will impact tax compliance.
42
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http://www.ortax.org/ortax/?mod=aturan&page=show&id=15027
(November 06, 2017).
Purnomo, S. E. (2017). OJK Keluarkan Aturan Dukung Implementasi Automatic
Exchange of Tax Information (AEOI). Otoritas jasa keuangan. Retrieved
from http://www.ojk.go.id/id/berita-dan-kegiatan/siaran-pers/Pages/OJK-
Keluarkan-Aturan-Dukung-Implementasi-Automatic-Exchange-of-Tax-
Information-(AEOI).aspx (November 03, 2017)
Religion prevails in the world. (2017). Gallup International. Retrieved from
http://gallup-international.bg/en/Publications/2017/373-Religion-prevails-
in-the-world (November 04, 2017)
Tax revenue (% of GDP) (2017), Worldbank. Retrieved from
https://data.worldbank.org/indicator/GC.TAX.TOTL.GD.ZS?end=2015&l
ocations=ID-VN-SG-TH-MY&name_desc=true&start=1972&view=chart
(October 28, 2017)
Undang-undang
Undang-Undang Republik Indonesia, Nomor 28 Tahun 2007 Tentang Ketentuan
Umum Dan Tata Cara Perpajakan.
46
APPENDICES
Appendix 1: Religiosity result
Cognitive Dimension
No Questions Strongly
disagree
Disagree Neutral Agree Strongly
agree
Descri
ption
1. Attend
religions
discussion are
needed to
satisfy my
religion
knowledge
2 11 15 45 26 Good
2. Suggestion
from religious
leader are
acceptable for
me rather than
other
4 14 21 42 18 Good
Cultic Dimension
No Questions Never Seldom Sometimes Ofte
n
Alway
s
Descripti
on
3. How many times
that I spend to
pray
6 12 20 33 28 Good
4. How many times
that I spend to
read bible
24 19 21 27 8 Neutral
5. How many times 28 21 22 22 6 Bad
47
that I spend to
join a religion
organization/disc
ussion
6. How many times
that I spend to
give finance
contribution for
religions
organization
activities
10 11 19 35 24 Good
7. How many times
that I spend to
give a
percentage of
my income for
someone as
already explain
in bible
9 8 17 28 37 Good
Creedal Dimension
No Questions Strongly
disagree
Disagree Neutral Agree Strongly
Agree
Description
8. I think it’s
more
important to
spend my
money to
religions
organization
rather that
government
3 7 26 43 20 Good
48
Devotional Dimension
No Questions Strongly
disagree
Disagree Neutral Agree Strongly
agree
Description
9 I believe
that religion
can lead me
to become a
better
personality
2 1 17 46 33 Good
10 I believe
someone
who has
strong
religion
belief will
be more
appreciate
in
environment
4 8 23 42 22 Good
11 I believe
that
religions
can guide
me for
making
decisions
2 2 13 53 29 Good
Adapted from Fukuyama (1961)
49
Appendix 2: Tax compliance result
Calculate Dimension
No Question Never
calculate
any tax
Seldom Sometimes Often Always Description
1 As a
taxpayer, I
always
calculate tax
liability as
follow
4 8 20 46 21 Good
Never Once a
month
Twice a
month
Once
a
week
Everyday Description
2 As a
taxpayer, I
do the
bookkeeping
and
recording
properly
4 14 18 38 25 Good
Reporting Dimension
Never Report
late on
the end
of next
month
Report
late on
date 20
of next
month
Report
late a
week
after
the due
date
On
time
Descr
iption
3 Taxpayer 8 7 9 43 32 Good
50
report annual
tax report
Never Seldom Someti
mes
Often Alway
s
Descr
iption
4 As a taxpayer,
I take an
advantage of e-
filling to report
annual tax
return
24 15 15 21 24 Neutr
al
Pay Dimension
Never Pay late
on the
end of
next
month
Pay late
on date
20 of
next
month
Pay
late a
week
after
the due
date
On
time
Descri
ption
5 Taxpayer pay
their tax
liability
8 6 7 44 34 Good
Never Seldom Someti
mes
Often Alwa
ys
Descri
ption
6 As a taxpayer,
I take an
advantage of e-
billing to pay
tax liability
24 11 12 28 24 Neutra
l
Adapted from Simanjuntak & Mukhlis (2014)