Theory Of Reasoned Action sebagai Lensa untuk Memahami Faktor Penentu Kepatuhan Pajak WPOP Non-Karyawan
DOI:
https://doi.org/10.55606/jimak.v4i1.5363Keywords:
Accounting, Compliance, Psychology, Tax, TRAAbstract
Tax compliance among non-employee individual taxpayers (WPOP) remains a significant challenge in Indonesia, even after the implementation of the 0.5% final income tax rate aimed at simplifying tax administration and reducing the fiscal burden. This study seeks to examine the determinants of WPOP tax compliance by applying the Theory of Reasoned Action (TRA) as the primary conceptual framework. The research employed a qualitative literature review approach, analyzing scientific articles from national and international journals, academic books, and official taxation reports published between 2015 and 2025. The findings indicate that the final tax policy provides structural incentives, however, its effectiveness is largely dependent on taxpayers' internal factors such as motivation, awareness, and perception of fairness. Accounting literacy plays a role in improving the accuracy of tax recording, calculation, and reporting, yet it does not consistently translate into higher compliance without being reinforced by positive attitudes and supportive social norms. Psychological factors such as trust in tax authorities, perceived justice, and the influence of social environments are shown to be more consistent in shaping attitudes and subjective norms, which in turn strengthen compliance intentions in accordance with TRA. These findings suggest that WPOP tax compliancecannot be adequately understood from structural or technical aspects alone but must be addressed in an integrative manner that incorporates fiscal policies, technical capacity, and psychological dimensions. The implication is that voluntary tax compliance can be fostered through integrative strategies combining simplified tax rates, taxpayer education programs, and greater transparency in public fund management. Future studies are recommended to conduct large-scale quantitative and comparative analyses across sectors and regions to validate these conceptual insights and strengthen their generalizability.
References
Adi Yoga, K. D., & Putra Yasa, I. N. (2023). Mengungkap Pemahaman dan Kesadaran Pajak Youtuber di Bali. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 14(04), 873-884. https://doi.org/10.23887/jimat.v14i04.60204
Amalia, F. A. (2021). Slippery Slope Framework: Motivasi Pembayaran Pajak dan Kepatuhan Pajak. El Muhasaba Jurnal Akuntansi, 12(1), 92-101. https://doi.org/10.18860/em.v12i1.11020
Ani, & Harimurti, F. (2025). Analisis Multidimensional Kepatuhan Pajak UMKM di Kabupaten Karanganyar: Pemahaman, Kesadaran, Love Of Money, dan Kondisi Keuangan. Jurnal Maneksi, 14(01), 219-230.
Anugrah, M. S. S., & Fitriandi, P. (2022). Analisis Kepatuhan Pajak Berdasarkan Theory of Planned Behavior. INFO ARTHA, 6(1), 1-12. https://doi.org/10.31092/jia.v6i1.1388
Baihaqi, A. A., & Romadon, A. S. (2024). Pengaruh Kesadaran Wajib Pajak, Pengetahuan Wajib Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Demak. Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA), 3(2), 184-192. https://doi.org/10.34152/emba.v3i2.1113
Budiningrum, E. W. (2019). Pengaruh Norma-Norma Sosial terhadap Kepatuhan Pajak Usaha Mikro, Kecil, dan Menengah (UMKM). Albama, 12(1), 22-36. https://etd.repository.ugm.ac.id/home/detail_pencarian/134570
Budiningrum, E. W. (2024). Norma Sosial dan Kepatuhan Pajak. Jurnal Bisnis, Manajemen, dan Akuntansi, 11(2), 14-25. https://doi.org/10.54131/jbma.v11i2.205
Candra, N. A., Solikah, M., & Tohari, A. (2025). Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak, dan Sikap Wajib Pajak terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan di Desa Mlandangan, Kecamatan Pace, Kabupaten Nganjuk. JUKONI: Jurnal Ilmu Ekonomi dan Bisnis, 02, 100-108. https://doi.org/10.70134/jukoni.v2i2.598
Cut Martlita Ariestiani, Putri Arini Septya Agustin, & Pramandyah Fitah Kusuma. (2024). Kepatuhan Wajib Pajak Orang Pribadi yang Dipengaruhi oleh Sanksi Pajak, Motivasi dan Tingkat Pendidikan. Jurnal Ekonomi Bisnis dan Manajemen, 2(2), 83-90. https://doi.org/10.59024/jise.v2i2.675
Fadilah, N. N. (2024). Pengaruh Literasi Keuangan, Literasi Akuntansi, dan Literasi Digital terhadap Kinerja UMKM Sub Sektor Usaha Mikro di Kota Pontianak Tahun 2022. Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi Untan (KIAFE), 2(2), 31-48. https://doi.org/10.53494/jira.v10i2.287
Graciella, E., Sharon, M., Arya, R., Muzacky, A., & Muhammad, R. (2025). Analisis Efektivitas Penerapan Self-Assessment Pajak di Indonesia dalam Segi Hukum. Journal of Health Education Law Information and Humanities, 2(1), 157-162. https://doi.org/10.57235/helium.v2i1.4748
Gusti, G. A. K. Y. M., & Yasa, I. N. P. (2024). Pengaruh Thin Capitalization, Intensitas Persediaan, Financial Lease, dan Ukuran Perusahaan terhadap Tax Avoidance pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019-2021. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 15(01), 9-18. https://doi.org/10.23887/jimat.v15i01.50717
Hamilah, H., & Fricilia. (2023). Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Riset Akuntansi dan Auditing, 10(1), 49-60. https://doi.org/10.55963/jraa.v10i1.523
Handoko, A. T., & Ladepi, N. (2025). Analisis Perhitungan PPh Final UMKM Wajib Pajak Orang Pribadi Sebelum dan Sesudah Undang-Undang Harmonisasi Peraturan Perpajakan (UU HPP). Ekonomika45 (Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan), 12, 1085-1093.
Haq E., A. N., & Misra, F. (2023). Pengujian Extended Slippery Slope Framework dalam Kepatuhan Pajak: Sebuah Studi Eksperimen. Jurnal Akuntansi Bisnis, 16(1), 1-22. https://doi.org/10.30813/jab.v16i1.3914
Herawati, N. T., Dewi, L. G. K., & Meitriana, M. A. (2023). Lecturer Intentions in Teaching Tax Awareness: A Study of the Theory of Planned Behavior. Jurnal Akuntansi dan Perpajakan, 9(1), 104-114. https://doi.org/10.26905/ap.v9i1.9663
Hidayat, A., Junaid, A., Wahyuni, N., & Nurwana, A. (2021). Optimalisasi Pengelolaan Pajak sebagai Sarana Kesejahteraan Sosial di Kota Makassar. Center of Economic Students Journal, 4(3), 189-200. https://doi.org/10.56750/csej.v4i3.437
Hidayat, S., Rizkiah, P., & Erina, O. (2024). Strategi Pemerintah dalam Meningkatkan Kesadaran Pajak di Indonesia. Al-Mizan: Jurnal Ekonomi Syariah, 7(I), 11-22. https://doi.org/10.54459/almizan.v7iI.652
Hikmah, H., Ratnawati, A. T., & Darmanto, S. (2024). Determinants of Tax Compliance Behavior among Central Java SMEs: The Mediating Role of Intention to Comply. Journal of Accounting and Investment, 25(1), 328-347. https://doi.org/10.18196/jai.v25i1.20226
Indrawan, R., & Larasati, A. Y. (2022). Pengaruh Moral Pajak terhadap Kepatuhan Wajib Pajak UMKM di Bandung Raya. KOMITMEN: Jurnal Ilmiah Manajemen, 3(2), 1-13. https://doi.org/10.15575/jim.v3i2.22237
Islami, P. M., Askandar, N. S., & Fakhriyyah, D. D. (2024). Transparansi Anggaran dan Kesadaran Pajak terhadap Kepatuhan Pajak Putri. E_Jurnal Ilmiah Riset Akuntansi, 10(1), 692-700. https://www.seajbel.com/wp-content/uploads/2016/12/K10_99.pdf
Jumady, E., & Sulaeman, R. (2022). The Effect of Tax Knowledge and Tax Awareness on Taxpayer Compliance. Golden Ratio of Taxation and Finance, 2(1), 1–12. https://doi.org/10.52970/grtf.v2i1.236
Karimah, N. N., & Khairiyansyah, A. (2023). Pengaruh Pengetahuan Perpajakan, Sanksi Pajak dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi di Kabupaten Kutai Kartanegara). Journal Economic and Business, 10(1), 46–59. https://doi.org/10.34208/jeb.v10i1.1654
Khasanah, N. U., & Fitriani, I. (2023). Pengaruh Kesadaran, Pengetahuan Perpajakan, dan Tingkat Pendidikan terhadap Kepatuhan Wajib Pajak. Journal of Accounting Science, 7(2), 65–74. https://doi.org/10.21070/jas.v7i2.1947
Kurniawan, D., & Hidayati, N. (2022). The Role of Tax Knowledge in Improving Taxpayer Compliance in Indonesia. International Journal of Economics, Business, and Accounting Research, 6(2), 1234–1245. https://doi.org/10.29040/ijebar.v6i2.4140
Lestari, F. A., & Wulandari, D. (2024). Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Pajak UMKM di Kota Bandung. Jurnal Akuntansi Multiparadigma, 15(1), 55–67. https://doi.org/10.18202/jamal.2024.15.1.004
Lubis, R. A., & Siregar, T. (2021). Pengaruh Sanksi Pajak, Kesadaran Wajib Pajak, dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak. Jurnal Akuntansi dan Keuangan, 10(2), 89–98. https://doi.org/10.22219/jak.v10i2.1754
Maharani, I. G. A. A., & Dewi, I. G. A. M. (2023). Tax Awareness and Digitalization: The Impact on Taxpayer Compliance in Bali. Journal of Applied Management Research, 5(3), 211–220. https://doi.org/10.30587/jamr.v5i3.3968
Mardiasmo. (2019). Perpajakan Edisi Terbaru. Yogyakarta: Andi.
Muliati, N. K., & Aryani, D. M. (2023). Pengaruh Religiusitas, Kesadaran Wajib Pajak, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak UMKM. Jurnal Ekonomi dan Bisnis, 8(2), 145–157. https://doi.org/10.31258/jeb.8.2.145-157
Nurhayati, E., & Ramdhani, M. (2024). Digitalisasi Pajak dan Kesadaran Generasi Milenial terhadap Kepatuhan Perpajakan. Jurnal Transformasi Digital, 3(1), 77–88. https://doi.org/10.36764/jtd.v3i1.802
Pratama, A. D., & Yulianto, A. (2022). Analisis Pengaruh Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Administrasi Bisnis, 11(2), 99–110. https://doi.org/10.24843/jab.2022.v11.i02.p06
Puspitasari, R., & Hartono, J. (2023). Pengaruh Pengetahuan Perpajakan dan Kesadaran Pajak terhadap Kepatuhan Wajib Pajak dengan Moderasi Kualitas Layanan. Jurnal Akuntansi Kontemporer, 15(1), 33–48. https://doi.org/10.2139/jak.v15i1.902
Rahayu, S. K. (2020). Perpajakan: Konsep dan Aspek Formal. Bandung: Rekayasa Sains.
Rakhmawati, D., & Subekti, I. (2023). The Role of Tax Sanctions and Tax Morale on Tax Compliance in Indonesia. Journal of Public Sector Accounting, 2(2), 112–125. https://doi.org/10.2478/jpsa-2023-0021
Ramadhan, A. N., & Salsabila, F. (2024). Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Jurnal Akuntansi Riset, 13(1), 20–31. https://doi.org/10.12928/jar.v13i1.564
Rifai, M., & Anggraeni, R. (2022). Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak UMKM. Jurnal Akuntansi dan Pajak, 23(2), 201–212. https://doi.org/10.29040/jap.v23i2.395
Sari, D. A., & Lestari, H. (2023). Pengaruh Pemahaman Perpajakan, Kesadaran Wajib Pajak, dan Kualitas Pelayanan terhadap Kepatuhan Pajak. Jurnal Ilmiah Akuntansi dan Keuangan, 15(1), 71–82. https://doi.org/10.33087/jiak.v15i1.1643
Siahaan, M. P. (2021). Hukum Pajak. Jakarta: RajaGrafindo Persada.
Simanjuntak, T., & Mukhlis, I. (2019). Analisis Kepatuhan Pajak di Indonesia: Perspektif Ekonomi Perilaku. Jurnal Perpajakan Indonesia, 3(1), 1–15. https://doi.org/10.31092/jpi.v3i1.204
Suryani, R., & Putri, D. (2022). Analisis Pengaruh Tingkat Pendidikan, Pengetahuan Perpajakan, dan Kesadaran Wajib Pajak terhadap Kepatuhan Pajak. Jurnal Akuntansi dan Ekonomi, 7(2), 98–109. https://doi.org/10.21009/jae.v7i2.231
Tambunan, M. R., & Hutapea, D. (2023). Pengaruh Kesadaran Wajib Pajak dan Pengetahuan Perpajakan terhadap Kepatuhan Wajib Pajak UMKM. Jurnal Akuntansi dan Bisnis, 9(2), 145–156. https://doi.org/10.32502/jab.v9i2.781
Utami, N. P., & Prasetyo, D. (2024). Digital Tax System Implementation and Taxpayer Compliance: Evidence from Indonesia. Journal of Contemporary Accounting Research, 6(1), 55–67. https://doi.org/10.31098/jcar.v6i1.1120
Wardani, D. K., & Wati, N. M. (2018). Effect of Tax Sanctions, Tax Awareness, and Taxpayer Environment on Taxpayer Compliance of MSME’s in Boyolali. Journal of Accounting, 4(2), 112–120. https://doi.org/10.22202/economica.2018.v4.i2.3142
Wicaksono, A., & Kurniasih, E. (2022). The Influence of E-Filing System, Tax Sanctions, and Tax Knowledge on Individual Taxpayer Compliance. Jurnal Riset Akuntansi dan Perpajakan, 9(1), 33–42. https://doi.org/10.35838/jrap.2022.v9i1.528
Widyaningsih, R., & Firmansyah, A. (2021). The Role of Awareness and Knowledge on Taxpayer Compliance in the Digital Era. International Journal of Digital Business, 1(2), 67–78. https://doi.org/10.33830/ijdb.v1i2.1175
Wijayanti, L., & Anwar, K. (2023). Pengaruh Sanksi Pajak, Religiusitas, dan Kesadaran Pajak terhadap Kepatuhan Wajib Pajak. Jurnal Ekonomi dan Bisnis Islam, 9(1), 88–100. https://doi.org/10.21043/jebi.v9i1.6489
Yuliana, S., & Pratomo, A. (2022). Tax Knowledge, Tax Morale, and Taxpayer Compliance: A Study in Indonesia. Asian Journal of Accounting Research, 7(3), 299–310. https://doi.org/10.1108/AJAR-01-2022-0025
Yusuf, M., & Handayani, R. (2024). Pengaruh Kesadaran Pajak, Pengetahuan Perpajakan, dan Sanksi Pajak terhadap Kepatuhan Pajak Kendaraan Bermotor di Kota Bandung. Jurnal Ilmu Administrasi dan Kebijakan Publik, 14(1), 44–57. https://doi.org/10.31289/jia.v14i1.6589
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Jurnal Ilmiah Manajemen dan Kewirausahaan
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
