Mustofa Mustofa, Department of Economic Education, Universitas Negeri Yogyakarta, Indonesia


Abstrak: Perilaku Kepatuhan Membayar Pajak Negara Demokrasi dan Non Demokrasi. Pajak merupakan pungutan wajib dengan imbalan tak langsung. Penerimaan pajak disesuaikan dengan kepatuhan pajak individu suatu negara. Penelitian ini bertujuan untuk mengidentifikasi dan mengetahui korelasi perilaku kepatuhan pajak dengan sistem pemerintahan negara (demokrasi dan non demokrasi). Kelompok negara demokrasi terdiri dari Indonesia, Singapura, dan Amerika Serikat. Kelompok negara non demokrasi terdiri dari China, Rusia, dan Vietnam. Data yang digunakan adalah data WVS Wave 7. Data dianalisis menggunakan analisis tabulasi silang untuk mengetahui korelasi kepatuhan pajak dengan variabel lainnya. Hasil penelitian ini menyimpulkan bahwa warga negara dengan sistem pemerintahan demokrasi memiliki kecenderungan perilaku yang berbeda. Indonesia memiliki kecenderungan yang tidak patuh pajak sedangkan Amerika Serikat memiliki kecenderungan patuh pajak. Negara dengan sistem pemerintahan non demokrasi juga menemukan hasil yang tidak konsisten. Kepercayaan pada pemerintah berkaitan kuat dengan kecenderungan kepatuhan pajak warga negara.


Kata kunci: pajak; kepatuhan pajak; negara demokrasi; negara non demokrasi



Abstract: Compliance Behavior in Paying Taxes in Democratic and Non-Democratic Countries. Tax is a mandatory levy with indirect rewards. Tax revenue is adjusted to the individual tax compliance of a country. This study aims to identify and determine the correlation of tax compliance behavior with the state government system (democratic and non-democratic). The group of democratic countries consists of Indonesia, Singapore, and the United States. The group of non-democratic countries consists of China, Russia, and Vietnam. The data used is WVS Wave 7 data. The data were analyzed using cross tabulation analysis to determine the correlation of tax compliance with other variables. The results of this study conclude that citizens with democratic government systems have different behavioral tendencies. Indonesia has a tendency to not comply with taxes while the United States has a tendency to comply with taxes. Countries with non-democratic government systems also find inconsistent results. Trust in the government is strongly related to the tendency of citizens' tax compliance.


Keyword: tax; tax compliance; democracy country; non-democratic country


pajak; kepatuhan pajak; negara demokrasi; negara non demokrasi; tax; tax compliance; democracy country; non-democratic country

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