Analisis kepatuhan wajib pajak berbasis gender bagi pelaku UMKM apotek di Jabodetabek
DOI:
https://doi.org/10.32493/keberlanjutan.v7i2.y2022.p128-139Keywords:
Individual taxpayer, MSMEs pharmacy, Tax complianceAbstract
There has not been much research that analyzes the compliance of individual taxpayers of MSMEs of the pharmacy sector from a gender perspective. On the other hand, the pharmaceutical sector in the era of the Covid-19 pandemic was recorded as positively affected. Therefore, this initial research aims to describe the compliance of the Individual Taxpayers of the pharmacy business sector. With a population of 5,227 units in 2019, the sample was pharmacy owners in Jabodetabek, which with the formula Slovin, obtained a sample of 98.12 (rounded 100) with a convenience sampling technique. The inclusion criteria of the sample are pharmacies with a turnover of less than Rp: 4.8 billion a year and a sole proprietorship. Using the Mann-Whitney Test, the results revealed that although there was a higher trend of women, there was no significant difference in tax compliance based on the gender of individual taxpayers of MSMEs in the Pharmacy sector Jabodetabek. These results reinforce previous research stating no significant difference in tax compliance between men and women. This research can be an insight for tax authorities to pay attention to gender equality in improving compliance of the individual taxpayer of MSMEs in the pharmacy sector in Jabodetabek.
Abstrak
Belum banyak riset yang menganalisis kepatuhan Wajib Pajak OP UMKM sektor apotek dari perspektif gender, di sisi lain sektor farmasi dalam era pandemi Covid-19 tercatat terdampak positif. Karena itu, penelitian awal ini bertujuan mendeskripsikan kepatuhan Wajib Pajak OP sektor usaha tersebut. Dengan jumlah populasi 5.227 unit pada tahun 2019 (Kemenkes, 2020), sampel dalam penelitian ini adalah pelaku usaha apotek di wilayah Jabodetabek, yang dengan rumus Slovin didapat jumlah sampel 98,12 (dibulatkan 100) dengan teknik convenience sampling. Kriteria inklusi dari sampel adalah apotek dengan peredaran bruto kurang dari Rp. 4,8 milyar per tahun serta bentuk usaha perseorangan. Dengan menggunakan Mann Whitney Test, hasil penelitian menunjukkan, meskipun terdapat kecenderungan perempuan lebih tinggi, namun secara statistik tidak terdapat perbedaan kepatuhan pajak yang signifikan berdasarkan gender Wajib Pajak OP UMKM sektor Apotek di Jabodetabek. Hasil ini memperkuat penelitian sebelumnya yang menyatakan tidak ada perbedaan yang signifikan antara laki-laki dan perempuan dalam kepatuhan pajak. Penelitian ini dapat menjadi masukan bagi otoritas pajak terkait kesetaraan gender dalam meningkatkan kepatuhan Wajib Pajak Orang Pribadi UMKM sektor apotek di Jabodetabek
References
Allingham, M. G. & Sandmo, A. (1972). Income Tax Evasion: A theoretical analysis. Taxation: critical perspectives on the world economy, 3, 323-338.
Amponsah, S., & Adu, K. O. (2017). Socio-demographics of tax stamp compliance in upper Denkyira east municipal and upper Denkyira west district in Ghana. International Journal of Law and Management, 59(6), 1315-1330.
Anselmi, D. L., & Law, A. L. (1998). Defining sex and gender. Questions of gender: Perspectives and Paradoxes, 1-17.
Antwi, S. K., Inusah, A. M., & Hamza, K. (2015). The effect of demographic characteristics of small and medium entrepreneurs on tax compliance in the tamale metropolis, Ghana. International journal of Economics, commerce and Management, 3(3), 1-20.
Barker, C., Pistrang, N., dan Elliot, R. (2016). Research Methods in Clinical Psychology, Edisi Ketiga. Inggris: John Wiley & Sons.
Becker, G. S. (1976). The economic approach to human behavior (Vol. 803). University of Chicago press.
Bruner, D. M., D'Attoma, J., & Steinmo, S. (2017). The role of gender in the provision of public goods through tax compliance. Journal of Behavioral and Experimental Economics, 71, 45-55.
Creswell, J. W. (2016). Research Design: Qualitative, Quantitative, and Mixed Methods Approaches (Achmad Fawaid, Penerjemah.) Edisi Keempat. Yogyakarta: Pustaka Pelajar
D’Attoma, J., Volintiru, C., & Steinmo, S. (2017). Willing to share? Tax compliance and gender in Europe and America. Research & Politics, 4(2), 2053168017707151.
DDTCNews. https://news.ddtc.co.id/djp-akan-uji-kepatuhan-pajak-sektor-usaha-ini--28621?page_y=800 (diakses 14 Mei 2021)
Faccio, M., Marchica, M.T., & Mura, R. (2016). CEO gender, corporate risk-taking, and the efficiency of capital allocation. Journal of Corporate Finance, 39, pp. 193-209.
Ghozali, Imam. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Badan Penerbit Universitas Diponegoro: Semarang
Gunadi. (2019). Pajak 4.0. Tantangan dan Dinamika Perpajakan di tengah Revolusi Industri Digital dari Kacamata Praktisi dan Akademisi. Jakarta: Kontan Publishing
Hasseldine, J. (2002). Gender Differences in Taxation: Critical Perspectives on The World Economy, 3, 125.
Jackson, B. R., & Milliron, V. C. (1986). Tax compliance research: Findings, Problems, and Prospects. Journal of accounting literature, 5(1), 125-165.
Karakostas, A., & Zizzo, D. J. (2016). Compliance and the Power of Authority. Journal of Economic Behavior & Organization, 124, 67-80.
Kastlunger, B., Dressler, S. G., Kirchler, E., Mittone, L., & Voracek, M. (2010). Sex differences in tax compliance: Differentiating between demographic sex, gender-role orientation, and prenatal masculinization (2D: 4D). Journal of economic psychology, 31(4), 542-552.
Kementerian Kesehatan: https://simadafarmalkes.kemkes.go.id/dashboard/. Diakses 15 Oktober 2021
Kirchler, E., & Maciejovsky, B. (2001). Tax compliance within the context of gain and loss situations, expected and current asset position, and profession. Journal of Economic Psychology, 22, 173–194.
Lloyd-Jones, B. (2009). Implications of race and gender in higher education administration: An African American woman’s perspective. Advances in developing human resources,11(5), 606-618.
Neuman, Lawrence W. (2014). Social Research Methods: Qualitative and Quantitative Approaches. Seventh Edition. Pearson New International Edition. United States of America: Pearson Education Limited
Nurmantu, S., & Ramini, M. (2019). Dasar-dasar Perpajakan; edisi 3, Jakarta: Universitas Terbuka.
Palil, M. R. (2010). Tax knowledge and tax compliance determinants in self assessment system in Malaysia (Doctoral dissertation, University of Birmingham).
Prasetyo, B., dan Jannah, L. M. (2019). Metode Penelitian Kuantitatif: Teori & Aplikasi. Jakarta: Rajagrafindo Persada.
Puspitawati, H. (2013). Konsep, teori dan analisis gender. Bogor: Departemen Ilmu Keluarga dan Konsumen Fakultas Ekologi Manusia Institut Pertanian Bogor.
Rahayu, S. K. (2017). Perpajakan: Konsep dan Aspek Formal. Bandung: Rekayasa Sains
Reese, B., & McDougal, M. K. (2018). Gender, status, and tax offenses. Deviant Behavior, 39(12), 1647-1657.
Sekaran, Uma & Roger Bougie. (2018). Metode Penelitian untuk Bisnis Pendekatan Pengembangan-Keahlian. Edisi 6 Buku 1. Jakarta: Salemba Empat.
Widjaya, T. 2012. Cepat Menguasai SPSS. Yogyakarta: Cahaya Atma Pustaka.
Yu, B., Lenard, M.J., York, E.A., & WU, S. (2017). Female leadership in banking and bank risk. Academy of Accounting and Financial Studies Journal, 21 (3), 1-19
Downloads
Published
How to Cite
Issue
Section
License
Articles publised in Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi are licensed under Creative Commons Attribution 4.0 International License. You 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, even commercially.
Copyright on articles is retained by the respective author(s), without restrictions. A non-exclusive license is granted to Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi to publish the article and identify itself as its original publisher, along with the commercial right to include the article in a hardcopy issue for sale to libraries and individuals.
By publishing in Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi, authors grant any third party the right to use their article to the extent provided by the Creative Commons Attribution 4.0 International License.
