Pengaruh Kesadaran Pajak, Sanksi Pajak, dan Sistem Perpajakan terhadap Persepsi Penggelapan Pajak
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Published
Sep 20, 2025
Abstract
The Ministry of Tourism and Creative Economy has targeted to mentor 100 startups through the IndoBisa 2024 program. Young entrepreneurs in the early stages of their businesses need tax education to become compliant taxpayers and avoid tax evasion. This study aims to analyze the influence of Tax Awareness, Tax Sanctions, and the Taxation System on young entrepreneurs’ intention to commit tax evasion. A quantitative approach was employed using primary data collected from HIPMI members in Jakarta and East Java. The sampling technique used was purposive sampling. Hypotheses were tested using multiple linear regression analysis with SPSS. The results show that: (1) Tax Awareness has a negative and significant effect on tax evasion intention; (2) Tax Sanctions have a positive and significant effect on tax evasion intention; and (3) the Taxation System also has a positive and significant effect on tax evasion intention.
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How to Cite
Hakki, T. W., Simanungkalit, J., Surjadi, M. and Loanza, M. (2025) “Pengaruh Kesadaran Pajak, Sanksi Pajak, dan Sistem Perpajakan terhadap Persepsi Penggelapan Pajak”, Ranah Research : Journal of Multidisciplinary Research and Development, 7(6), pp. 4702-4713. doi: 10.38035/rrj.v7i6.1815.
References
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Asmoro, P. S., Aini, E. K., & Nurlaily, F. (2022). Tax policy and financial access: Implications for entrepreneurial intention and entrepreneurial behavior among Generation Z. Jurnal Akuntansi dan Keuangan, 24(2), 57–67. https://doi.org/10.9744/jak.24.2.57-67
Azaka, L., & Balogun, S. K. (2022). Tax attitude and perception of fairness as predictors of tax compliance among SME business owners: The mediating role of tax knowledge. African Journal for the Psychological Studies of Social Issues, 25(3). http://www.ajpssi.org/index.php/ajpssi/article/view/563
Barbosa, M. (2020). Sustainable strategic management (GES): Sustainability in small business. Journal of Cleaner Production, 258, 120880. https://doi.org/10.1016/j.jclepro.2020.120880
Barrios, S., Ivaškaitė-Tamošiūnė, V., Maftei, A., Narazani, E., & Varga, J. (2019). Progressive tax reforms in flat tax countries. Eastern European Economics, 58(2), 83–107. https://doi.org/10.1080/00128775.2019.1671201
Bastidas, F. R. (2023). Entrepreneurship and tax evasion. Economic Modelling, 128, 106488. https://doi.org/10.1016/j.econmod.2023.106488
Bhalla, N., Sharma, R. K., & Kaur, I. (2022). Effect of tax knowledge and technological shift in tax system on business performance: A PLS-SEM analysis. Sustainability, 14(16), 10217. https://doi.org/10.3390/su141610217
Chan, H. F., Dulleck, U., & Fooken, J. (2023). Cash and the hidden economy: Experimental evidence on fighting tax evasion in small business transactions. Journal of Business Ethics, 185, 89–114. https://doi.org/10.1007/s10551-022-05186-y
Deyganto, K. O. (2022). The effect of tax incentives practices on the sustainability of micro, small, and medium enterprises in Ethiopia during the outbreak of the coronavirus pandemic. Journal of Innovation and Entrepreneurship, 11(1). https://doi.org/10.1186/s13731-022-00194-8
Doxey, M. M., Lawson, J. G., & Stinson, S. R. (2021). The effects of prefilled tax returns on taxpayer compliance. The Journal of the American Taxation Association, 43(2), 63–85. https://doi.org/10.2308/JATA-18-055
Gangodawilage, D., Madurapperuma, W., & Aluthge, C. (2022). Tax compliance behaviour of entrepreneurs in the digital economy: A research synthesis. Global Scientific Journal, 10(2), 1274–1304.
Ghozali, I. (2021). Aplikasi analisis multivariate dengan program IBM SPSS 25 (edisi 9). Badan Penerbit Universitas Diponegoro.
Górecki, M. A., & Letki, N. (2021). Social norms moderate the effect of tax system on tax evasion: Evidence from a large-scale survey experiment. Journal of Business Ethics, 172, 727–746. https://doi.org/10.1007/s10551-020-04502-8
Hakki, T.W., Simanungkalit, J., & Siat, M. (2023). Pengaruh Tax Self-Assessment System, Money Ethics, Dan Religiusitas Terhadap Tax Evasion. Jurnal Analisa Akuntansi dan Perpajakan, Volume 7, Nomer 2, pp.160–171. https://doi.org/10.25139/jaap.v7i2.7007
Hakki, T.W., & Surjadi, M. (2023). Pengaruh Moral Pajak Dan Etika Uang Terhadap Kepatuhan Wajib Pajak Umkm Dengan Peran Sistem Digitalisasi Pajak Sebagai Pemoderasi Saat Era New Normal Pandemik Covid-19. Jurnal Analisa Akuntansi dan Perpajakan, Volume 7, Nomer 1, pp.1–18. https://doi.org/10.25139/jaap.v7i1.5518
Hakki, T. W., Simanungkalit, J., & Siat, M. (2023). The Antecedents Of Tax Evasion Perception With A Religiousity As Moderation. Kajian Akuntansi, 24(2), pp.325-335. https://doi.org/10.29313/kajian_akuntansi.v24i2.2526
Hasanah, N. (2016). Pengaruh kesadaran wajib pajak, pengetahuan perpajakan dan kualitas pelayanan terhadap kepatuhan wajib pajak orang pribadi. Jurnal Ilmu dan Riset Akuntansi, 5(5), 1–15.
Hosono, K., Hotei, M., & Miyakawa, D. (2023). Causal effects of a tax incentive on SME capital investment. Small Business Economics. https://doi.org/10.1007/s11187-022-00709-3
Juliantari, N. P. S., Sudiartana, I. K., & Dicriyani, A. A. S. (2021). Pengaruh kesadaran wajib pajak dan sanksi perpajakan terhadap kepatuhan wajib pajak. E-Jurnal Akuntansi, 31(3), 637–649.
Lima, R., Cunha, V. B. d. C., & Nascimento, T. C. (2024). Brazilian entrepreneurs’ tax morale from an institutional perspective: Evidence from the telecommunications sector. Journal of Entrepreneurship in Emerging Economies. https://doi.org/10.1108/JEEE-01-2024-0018
McKee, M., Siladke, C. A., & Vossler, C. A. (2018). Behavioral dynamics of tax compliance when taxpayer assistance services are available. International Tax and Public Finance, 25(3), 722–756. https://doi.org/10.1007/s10797-017-9466-z
Paleka, H., & Vitezić, V. (2023). Tax compliance challenge through taxpayers’ typology. Economies, 11(9), 219. https://doi.org/10.3390/economies11090219
Pangestu, J. C. (2021). Strategi pengembangan pada perspektif nonkeuangan metode balance scorecard terhadap peningkatan kinerja keuangan UMKM di Indonesia saat pandemi Covid-19. Jurnal Lentera Akuntansi, 6(1), 31–47.
Perdana, G. A., & Dwirandra, A. A. N. B. (2020). Pengaruh kesadaran wajib pajak dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi dengan moderasi moral pajak. E-Jurnal Akuntansi, 30(9), 2323–2336.
Pohan, C. A. (2022). Manajemen perpajakan: Strategi perencanaan pajak dan bisnis. PT. RajaGrafindo Persada.
Rismauli, L., Raharja, S., & Arifin, A. (2023). Efektivitas sanksi perpajakan dalam meningkatkan kepatuhan pajak: Studi empiris di Indonesia. Jurnal Pajak dan Keuangan Negara, 5(1), 1–10.
Stawicka, E. (2021). Sustainable development in the digital age of entrepreneurship. Sustainability, 13(8), 4429. https://doi.org/10.3390/su13084429
Sundari, E. (2019). Pengaruh kesadaran wajib pajak, pengetahuan perpajakan, dan kualitas pelayanan terhadap kepatuhan pajak. Jurnal Ilmu dan Riset Akuntansi, 8(4), 1–16.
Surjadi, M. (2023). Pengaruh moral pajak dan etika uang terhadap kepatuhan wajib pajak UMKM dengan peran sistem digitalisasi pajak sebagai pemoderasi saat era new normal pandemik Covid-19. Jurnal Analisa Akuntansi dan Perpajakan, 7(1), 1–18.
Surjadi, M., Hakki, T. W., & Saputra, F. (2023). Improving MSME performance: Management accounting strategies, leadership quality and market orientation. Journal of Accounting and Finance Management, 4(3), 250–257.
Torgler, B. (2022). Behavioral taxation: Opportunities and challenges. FinanzArchiv/Public Finance Analysis, 78(1), 5. https://doi.org/10.1628/fa-2022-0003
van Dijk, W. W., Goslinga, S., Terwel, B. W., & van Dijk, E. (2020). How choice architecture can promote and undermine tax compliance: Testing the effects of prepopulated tax returns and accuracy confirmation. Journal of Behavioral and Experimental Economics, 87, 101574. https://doi.org/10.1016/j.socec.2020.101574
Victor, E. I., Francis Sylvanus, U., & Uzoma Samuel, E. (2020). Taxation and the growth of small and medium enterprises in Nigeria. Asian Journal of Social Sciences and Management Studies, 7(3), 229–235. https://doi.org/10.20448/journal.500.2020.73.229.235
Wahyuni, M. S., Khairiyah, D., & Yuniarti, Z. N. (2022). Faktor-faktor yang mempengaruhi persepsi wajib pajak mengenai etika atas penggelapan pajak (Tax Evasion). Ekombis Review: Jurnal Ilmiah Ekonomi dan Bisnis, 10(2). https://doi.org/10.37676/ekombis.v10i2.2397
Wardani, D. K., & Rahmawatiningsih, N. (2022). Pengaruh tarif dan sistem perpajakan terhadap niat melakukan penggelapan pajak. Jurnal Bina Akuntansi, 10(1). https://doi.org/10.52859/jba.v10i1.281
Weldeslassie, H. A., Vermaack, C., Kristos, K., Minwuyelet, L., Tsegay, M., Tekola, N. H., & Gidey, Y. (2019). Contributions of micro, small and medium enterprises (MSMEs) to income generation, employment and GDP: Case study Ethiopia. Journal of Sustainable Development, 12(3). https://doi.org/10.5539/jsd.v12n3p46
Yasa, I. N. P., Dharmawan, N. A. S., Adiputra, I. M. P., Martadinata, I. P. H., & Herawati, N. T. (2021). Tax comprehension and ethics education integration in improving tax compliance among accounting students: An experimental study. International Journal of Finance & Banking Studies, 10(1). https://doi.org/10.20525/ijfbs.v10i1.1159
Asmoro, P. S., Aini, E. K., & Nurlaily, F. (2022). Tax policy and financial access: Implications for entrepreneurial intention and entrepreneurial behavior among Generation Z. Jurnal Akuntansi dan Keuangan, 24(2), 57–67. https://doi.org/10.9744/jak.24.2.57-67
Azaka, L., & Balogun, S. K. (2022). Tax attitude and perception of fairness as predictors of tax compliance among SME business owners: The mediating role of tax knowledge. African Journal for the Psychological Studies of Social Issues, 25(3). http://www.ajpssi.org/index.php/ajpssi/article/view/563
Barbosa, M. (2020). Sustainable strategic management (GES): Sustainability in small business. Journal of Cleaner Production, 258, 120880. https://doi.org/10.1016/j.jclepro.2020.120880
Barrios, S., Ivaškaitė-Tamošiūnė, V., Maftei, A., Narazani, E., & Varga, J. (2019). Progressive tax reforms in flat tax countries. Eastern European Economics, 58(2), 83–107. https://doi.org/10.1080/00128775.2019.1671201
Bastidas, F. R. (2023). Entrepreneurship and tax evasion. Economic Modelling, 128, 106488. https://doi.org/10.1016/j.econmod.2023.106488
Bhalla, N., Sharma, R. K., & Kaur, I. (2022). Effect of tax knowledge and technological shift in tax system on business performance: A PLS-SEM analysis. Sustainability, 14(16), 10217. https://doi.org/10.3390/su141610217
Chan, H. F., Dulleck, U., & Fooken, J. (2023). Cash and the hidden economy: Experimental evidence on fighting tax evasion in small business transactions. Journal of Business Ethics, 185, 89–114. https://doi.org/10.1007/s10551-022-05186-y
Deyganto, K. O. (2022). The effect of tax incentives practices on the sustainability of micro, small, and medium enterprises in Ethiopia during the outbreak of the coronavirus pandemic. Journal of Innovation and Entrepreneurship, 11(1). https://doi.org/10.1186/s13731-022-00194-8
Doxey, M. M., Lawson, J. G., & Stinson, S. R. (2021). The effects of prefilled tax returns on taxpayer compliance. The Journal of the American Taxation Association, 43(2), 63–85. https://doi.org/10.2308/JATA-18-055
Gangodawilage, D., Madurapperuma, W., & Aluthge, C. (2022). Tax compliance behaviour of entrepreneurs in the digital economy: A research synthesis. Global Scientific Journal, 10(2), 1274–1304.
Ghozali, I. (2021). Aplikasi analisis multivariate dengan program IBM SPSS 25 (edisi 9). Badan Penerbit Universitas Diponegoro.
Górecki, M. A., & Letki, N. (2021). Social norms moderate the effect of tax system on tax evasion: Evidence from a large-scale survey experiment. Journal of Business Ethics, 172, 727–746. https://doi.org/10.1007/s10551-020-04502-8
Hakki, T.W., Simanungkalit, J., & Siat, M. (2023). Pengaruh Tax Self-Assessment System, Money Ethics, Dan Religiusitas Terhadap Tax Evasion. Jurnal Analisa Akuntansi dan Perpajakan, Volume 7, Nomer 2, pp.160–171. https://doi.org/10.25139/jaap.v7i2.7007
Hakki, T.W., & Surjadi, M. (2023). Pengaruh Moral Pajak Dan Etika Uang Terhadap Kepatuhan Wajib Pajak Umkm Dengan Peran Sistem Digitalisasi Pajak Sebagai Pemoderasi Saat Era New Normal Pandemik Covid-19. Jurnal Analisa Akuntansi dan Perpajakan, Volume 7, Nomer 1, pp.1–18. https://doi.org/10.25139/jaap.v7i1.5518
Hakki, T. W., Simanungkalit, J., & Siat, M. (2023). The Antecedents Of Tax Evasion Perception With A Religiousity As Moderation. Kajian Akuntansi, 24(2), pp.325-335. https://doi.org/10.29313/kajian_akuntansi.v24i2.2526
Hasanah, N. (2016). Pengaruh kesadaran wajib pajak, pengetahuan perpajakan dan kualitas pelayanan terhadap kepatuhan wajib pajak orang pribadi. Jurnal Ilmu dan Riset Akuntansi, 5(5), 1–15.
Hosono, K., Hotei, M., & Miyakawa, D. (2023). Causal effects of a tax incentive on SME capital investment. Small Business Economics. https://doi.org/10.1007/s11187-022-00709-3
Juliantari, N. P. S., Sudiartana, I. K., & Dicriyani, A. A. S. (2021). Pengaruh kesadaran wajib pajak dan sanksi perpajakan terhadap kepatuhan wajib pajak. E-Jurnal Akuntansi, 31(3), 637–649.
Lima, R., Cunha, V. B. d. C., & Nascimento, T. C. (2024). Brazilian entrepreneurs’ tax morale from an institutional perspective: Evidence from the telecommunications sector. Journal of Entrepreneurship in Emerging Economies. https://doi.org/10.1108/JEEE-01-2024-0018
McKee, M., Siladke, C. A., & Vossler, C. A. (2018). Behavioral dynamics of tax compliance when taxpayer assistance services are available. International Tax and Public Finance, 25(3), 722–756. https://doi.org/10.1007/s10797-017-9466-z
Paleka, H., & Vitezić, V. (2023). Tax compliance challenge through taxpayers’ typology. Economies, 11(9), 219. https://doi.org/10.3390/economies11090219
Pangestu, J. C. (2021). Strategi pengembangan pada perspektif nonkeuangan metode balance scorecard terhadap peningkatan kinerja keuangan UMKM di Indonesia saat pandemi Covid-19. Jurnal Lentera Akuntansi, 6(1), 31–47.
Perdana, G. A., & Dwirandra, A. A. N. B. (2020). Pengaruh kesadaran wajib pajak dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi dengan moderasi moral pajak. E-Jurnal Akuntansi, 30(9), 2323–2336.
Pohan, C. A. (2022). Manajemen perpajakan: Strategi perencanaan pajak dan bisnis. PT. RajaGrafindo Persada.
Rismauli, L., Raharja, S., & Arifin, A. (2023). Efektivitas sanksi perpajakan dalam meningkatkan kepatuhan pajak: Studi empiris di Indonesia. Jurnal Pajak dan Keuangan Negara, 5(1), 1–10.
Stawicka, E. (2021). Sustainable development in the digital age of entrepreneurship. Sustainability, 13(8), 4429. https://doi.org/10.3390/su13084429
Sundari, E. (2019). Pengaruh kesadaran wajib pajak, pengetahuan perpajakan, dan kualitas pelayanan terhadap kepatuhan pajak. Jurnal Ilmu dan Riset Akuntansi, 8(4), 1–16.
Surjadi, M. (2023). Pengaruh moral pajak dan etika uang terhadap kepatuhan wajib pajak UMKM dengan peran sistem digitalisasi pajak sebagai pemoderasi saat era new normal pandemik Covid-19. Jurnal Analisa Akuntansi dan Perpajakan, 7(1), 1–18.
Surjadi, M., Hakki, T. W., & Saputra, F. (2023). Improving MSME performance: Management accounting strategies, leadership quality and market orientation. Journal of Accounting and Finance Management, 4(3), 250–257.
Torgler, B. (2022). Behavioral taxation: Opportunities and challenges. FinanzArchiv/Public Finance Analysis, 78(1), 5. https://doi.org/10.1628/fa-2022-0003
van Dijk, W. W., Goslinga, S., Terwel, B. W., & van Dijk, E. (2020). How choice architecture can promote and undermine tax compliance: Testing the effects of prepopulated tax returns and accuracy confirmation. Journal of Behavioral and Experimental Economics, 87, 101574. https://doi.org/10.1016/j.socec.2020.101574
Victor, E. I., Francis Sylvanus, U., & Uzoma Samuel, E. (2020). Taxation and the growth of small and medium enterprises in Nigeria. Asian Journal of Social Sciences and Management Studies, 7(3), 229–235. https://doi.org/10.20448/journal.500.2020.73.229.235
Wahyuni, M. S., Khairiyah, D., & Yuniarti, Z. N. (2022). Faktor-faktor yang mempengaruhi persepsi wajib pajak mengenai etika atas penggelapan pajak (Tax Evasion). Ekombis Review: Jurnal Ilmiah Ekonomi dan Bisnis, 10(2). https://doi.org/10.37676/ekombis.v10i2.2397
Wardani, D. K., & Rahmawatiningsih, N. (2022). Pengaruh tarif dan sistem perpajakan terhadap niat melakukan penggelapan pajak. Jurnal Bina Akuntansi, 10(1). https://doi.org/10.52859/jba.v10i1.281
Weldeslassie, H. A., Vermaack, C., Kristos, K., Minwuyelet, L., Tsegay, M., Tekola, N. H., & Gidey, Y. (2019). Contributions of micro, small and medium enterprises (MSMEs) to income generation, employment and GDP: Case study Ethiopia. Journal of Sustainable Development, 12(3). https://doi.org/10.5539/jsd.v12n3p46
Yasa, I. N. P., Dharmawan, N. A. S., Adiputra, I. M. P., Martadinata, I. P. H., & Herawati, N. T. (2021). Tax comprehension and ethics education integration in improving tax compliance among accounting students: An experimental study. International Journal of Finance & Banking Studies, 10(1). https://doi.org/10.20525/ijfbs.v10i1.1159