Published: 2025-08-01
Faktor Pengaruh Kepercayaan Masyarakat dalam Pembayaran Pajak : Studi Kasus Pajak Hiburan
DOI: 10.35870/jemsi.v11i4.5238
Abstract
This study aims to analyze the influence of tax knowledge, tax system complexity, and tax fairness on taxpayer trust in the context of entertainment tax payments. Trust in the tax system is crucial in promoting voluntary compliance, particularly in the entertainment sector, which often draws public attention. This research adopts a quantitative approach using primary data collected through a survey of taxpayers. Data analysis was conducted using the Partial Least Squares - Structural Equation Modeling (PLS-SEM) method with SmartPLS software. The results show that all three independent variables have a positive and significant effect on taxpayer trust. Tax knowledge has the most dominant influence (coefficient 0.409; p-value 0.000), followed by tax fairness (coefficient 0.346; p-value 0.000), and tax complexity (coefficient 0.201; p-value 0.002). These findings highlight the importance of tax education, system simplification, and the implementation of fair and transparent tax policies in fostering public trust in tax authorities. The study recommends that local governments enhance tax literacy through service digitalization and continuous outreach to support more inclusive and sustainable tax reforms in the entertainment sector.
Keywords
Taxpayer Trust; Entertainment Tax; Tax Knowledge; Tax Complexity; Tax Fairness; PLS-SEM
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
-
Issue: Vol. 11 No. 4 (2025)
-
Section: Articles
-
Published: 2025-08-01
-
License: CC BY 4.0
-
Copyright: © 2025 Authors
-
DOI: 10.35870/jemsi.v11i4.5238
AI Research Hub
This article is indexed and available through various AI-powered research tools and citation platforms. Our AI Research Hub ensures that scholarly work is discoverable, accessible, and easily integrated into the global research ecosystem.
Hendra Kurniawan, Universitas Tarumanegara
Universitas Tarumanegara, Letjen S. Parman St No.1, RT.6/RW.16, Tomang, Grogol petamburan, West Jakarta City, Jakarta.
Jamaluddin Iskak, Universitas Tarumanegara
Universitas Tarumanegara, Letjen S. Parman St No.1, RT.6/RW.16, Tomang, Grogol petamburan, West Jakarta City, Jakarta.
-
ACCLIME Vietnam. (2024). Overview of entertainment tax in Vietnam. ACCLIME Vietnam.
-
Anderson, J. E. (2020). Public policymaking (9th ed.). Cengage Learning.
-
Anggarini, D., Susilowati, I. H., & Prasetyo, A. (2019). Teori legitimasi dan akuntabilitas publik dalam pengelolaan keuangan daerah. Jurnal Ilmu Akuntansi, 12(1), 23–35.
-
Auerbach, A. J. (2022). Tax policy design: Efficiency, equity, and reform. National Bureau of Economic Research.
-
Bird, R. M. (2014). Taxation and development: What have we learned from fifty years of research? Public Finance and Management, 14(4), 419–439.
-
Bird, R. M., & Zolt, E. M. (2015). Tax policy in developing countries: Looking back and forward. UCLA Law Review, 52(6), 1627–1683.
-
Birkland, T. A. (2020). An introduction to the policy process: Theories, concepts, and models of public policy making (5th ed.). Routledge.
-
Blanchard, O., & Perotti, R. (2023). Fiscal policy and macroeconomic stabilization: A modern perspective. MIT Press.
-
Brown, C., & Wessel, D. (2022). Taxes and the economy: Understanding impacts on behavior. Brookings Institution.
-
Chadwick, A., & May, C. (2018). Interaction between states and citizens in the digital era: E-democracy and policy participation. Policy Press.
-
Devos, K. (2014). Factors influencing individual taxpayer compliance behaviour. Springer.
-
Diamond, P., & Saez, E. (2024). Tax policy and the economy: Simplification, efficiency, and equity in taxation. Journal of Economic Perspectives, 38(1), 45–67.
-
Djaenuri, A. (2012). Perpajakan: Konsep, teori, dan aplikasi. Pustaka Setia.
-
Dunn, W. N. (2016). Public policy analysis: An integrated approach (5th ed.). Routledge.
-
Dye, T. R. (2017). Understanding public policy (15th ed.). Pearson.
-
Emerson, K., & Nabatchi, T. (2015). Collaborative governance regimes. Georgetown University Press.
-
Evans, C. (2012). The operating costs of taxation: A review of the recent literature. eJournal of Tax Research, 10(1), 64–92.
-
Harefa, N., & Gea, M. (2019). Pengaruh pengetahuan perpajakan terhadap kepatuhan wajib pajak orang pribadi pada KPP Pratama Medan Petisah. Jurnal Ilmiah Methonomi, 5(2), 112–120.
-
Howlett, M., & Ramesh, M. (2020). Studying public policy: Policy cycles and policy subsystems (4th ed.). Oxford University Press.
-
Howlett, M., & Ramesh, M. (2021). Studying public policy: Policy cycles and policy subsystems (4th ed.). Oxford University Press.
-
Jones, B. D., & Thomas, H. F. (2017). The cognitive limitations of decision makers in policy formulation: Bounded rationality revisited. In G. Capano & M. Howlett (Eds.), Varieties of governance: Dynamics, strategies, capacities (pp. 59–79). Palgrave Macmillan.
-
Manggiasih, R. A. (2024). Kebijakan pajak hiburan di Asia Tenggara: Antara regulasi dan daya saing industri. Penerbit Hukum Global Nusantara.
-
Mankiw, N. G. (2023). Principles of economics (10th ed.). Cengage Learning.
-
Mansury, H., & Haryono, A. (2020). Perpajakan: Konsep, aplikasi, dan kebijakan fiskal di Indonesia. Salemba Empat.
-
Mardiasmo. (2016). Perpajakan (Edisi Revisi). Andi.
-
Mardiasmo. (2018). Perpajakan (Edisi Revisi). Andi.
-
Mardiasmo. (2021). Perpajakan (Edisi Revisi). Andi.
-
Murphy, K., & Higgins, K. (2022). Tax complexity and taxpayer compliance: Exploring the role of communication and guidance. Journal of Tax Administration, 8(1), 44–67.
-
Murphy, R. (2015). The joy of tax: How a fair tax system can create a better society. Bantam Press.
-
Nutley, S. M., Powell, A., & Davies, H. T. O. (2019). What counts as good evidence? Provocation paper for the Alliance for Useful Evidence. Alliance for Useful Evidence.
-
OECD. (2020). OECD/G20 Inclusive Framework on BEPS: Progress report July 2019 – July 2020. OECD Publishing.
-
Prastowo, Y. (2020). Desentralisasi fiskal dan pajak hiburan: Tantangan dan prospek. Gramedia Widiasarana Indonesia.
-
PWC Malaysia. (2024). Sales and Service Tax Guide on Entertainment Services (Revised March 2024). PWC Malaysia.
-
Rahayu, R. (2022). Prinsip keadilan dalam kebijakan pajak hiburan di Indonesia. Pustaka Ilmu Nusantara.
-
Rawls, J. (2005). A theory of justice (Revised ed.). Harvard University Press.
-
Republik Indonesia. (2009). Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah. Lembaran Negara Republik Indonesia Tahun 2009 Nomor 130.
-
Republik Indonesia. (2022). Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan antara Pemerintah Pusat dan Pemerintahan Daerah. Lembaran Negara Republik Indonesia Tahun 2022 Nomor.
-
Republik Indonesia. (2024). Undang-Undang Nomor 2 Tahun 2024 tentang Provinsi Daerah Khusus Jakarta. Lembaran Negara Republik Indonesia Tahun 2024 Nomor 2.
-
Richardson, G. (2021). Determinants of tax evasion: A cross-country investigation. Journal of International Accounting, Auditing and Taxation, 43, 100377.
-
Saad, N. (2013). Tax knowledge, tax complexity and tax compliance: Taxpayers’ view. Procedia - Social and Behavioral Sciences, 109, 1069–1075.
-
Saad, N. (2014). Tax knowledge, tax complexity and tax compliance in Malaysia: Taxpayers’ view. Procedia - Social and Behavioral Sciences, 109, 1069–1075.
-
Saez, E., & Zucman, G. (2024). The triumph of injustice: How the rich dodge taxes and how to make them pay (Updated ed.). W. W. Norton & Company.
-
Salanié, B. (2019). The economics of taxation (3rd ed.). MIT Press.
-
Samuelson, P. A., & Nordhaus, W. D. (2017). Economics (19th ed.). McGraw-Hill Education.
-
Santoso, A. (2024). Fleksibilitas fiskal dan optimalisasi pendapatan daerah dari sektor hiburan. Media Hukum Ekonomi.
-
Setiawan, B. (2020). Kebijakan pajak daerah dan tantangan globalisasi. Rajawali Pers.
-
Skocpol, T. (2015). Bringing the state back in: Strategies of analysis in current research. In P. B. Evans, D. Rueschemeyer, & T. Skocpol (Eds.), Bringing the state back in (pp. 3–37). Cambridge University Press.
-
Stiglitz, J. E. (2015). The great divide: Unequal societies and what we can do about them. W. W. Norton & Company.
-
Stone, D. (2020). Making global policy. Cambridge University Press.
-
Suandy, E. (2023). Perpajakan: Konsep, teori, dan aplikasi dalam konteks Indonesia (Edisi Revisi). Salemba Empat.
-
Sugiyono. (2019). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.
-
Sugiyono. (2020). Metode penelitian kuantitatif kualitatif dan R&D. Alfabeta.
-
Sumani, S., Rahardjo, A., & Widodo, H. (2012). Hukum pajak dan ekonomi negara berkembang. UII Press.
-
Supriyadi, D. (2020). Pendidikan dan kesadaran perpajakan: Upaya meningkatkan kepatuhan wajib pajak. Jurnal Pajak dan Keuangan Negara, 5(1), 45–59.
-
Sutrisno, A., & Mardiasmo. (2023). Tantangan kompleksitas pajak di Indonesia: Harmonisasi regulasi dan edukasi pajak. Jurnal Administrasi Publik Indonesia, 11(2), 201–218.
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.