STUDI META-ANALISIS: DETERMINAN KEPATUHAN WAJIB PAJAK PADA TAHUN 2011-2020

Penelitian ini bertujuan untuk menguji pengaruh tax amnsety, sunset policy, kesadaran wajib pajak, sosialisasi perpajakan, sanksi perpajakan dan pengetahuan perpajakan terhadap kepatuhan wajib pajak. Motivasi penelitian ini mempertimbangkan kepatuhan pajak yang belum sesuai dengan harapan pemerintah sejak tahun 2011 hingga 2020. Penelitian ini menggunakan studi literatur dengan teknik meta-analisis. Teknik ini dipilih karena studi kepatuhan pajak telah banyak dilakukan sehingga cukup banyak literatur yang mendukung untuk diakumulasikan dan diintegrasikan hasil penelitiannya. Data penelitian ini diperoleh dari jurnal nasional terakreditasi Sinta 2 dan jurnal internasional bereputasi terindeks Scopus pada sepuluh tahun terakhir. Berdasarkan kriteria yang ditetapkan, terdapat sebelas artikel yang menjadi amatan riset. Berdasarkan uji meta, penelitian ini membuktikan bahwa tax amnesty, sunset policy, kesadaran wajib pajak, sosialisasi perpajakan, serta pengetahuan perpajakan berpengaruh terhadap kepatuhan wajib pajak. penelitian ini tidak berhasil membuktikan secara statistik pengaruh sanksi perpajakan terhadap kepatuhan wajib paja

Tax Compliance in Indonesia: A Meta-Analysis

Purpose: This study aims to summarize existing research findings regarding the determinants of tax compliance in Indonesia by using Meta-analysis. Methods International databases (Scopus) and Indonesian-accredited journals (Sinta 2) are employed to collect data. A targeted search is conducted using the keyword “compliance” in connection with tax compliance, tax avoidance, tax evasion, and related terms. We used Harzing’s Publish application in searching for related papers. We begin with an initial sample of 71 meta-analyses and finally have 39 studies as the final sample of our literature review. Results: We found that a penalty is not the best way to solve compliance issues. In contrast to the traditional (enforcement) paradigm, our investigation revealed that sanctions could not fully explain compliance. Taxpayers should not feel heavily penalized when there is a delay in reporting. Sanctions that are low and less tangible make taxpayers underestimate existing sanctions. Furthermore, tax reform policies such as the Sunset policy (SP), are not regular provisions that are used consistently. SP is a particular tax policy that eliminates tax penalties for individual taxpayers who have recently registered and amended their tax returns. Implications: This study has substantial implications for the Directorate General of Taxes (GDT) concerning the policy approaches in dealing with tax non-compliance. The Indonesian tax authority needs to shift from sanction to voluntary compliance by framing a friendly approach in dealings with taxpayers. Originality: To our knowledge, this is the first study to review the determinants that influence tax compliance specifically in Indonesia using a meta-analysis lens. Limitations: Some important studies are not accessed because of budget limitations