Personality and Tax Compliance

Abstract

Realisasi penerimaan pajak yang belum maksimal mengindikasikan masih terdapat wajib pajak yang tidak memenuhi kewajiban perpajakannya. Faktor sosial dan psikologis wajib pajak diyakini mempengaruhi perilaku kepatuhan wajib pajak. Tujuan penelitian ini yaitu untuk mengetahui pengaruh kepribadian terhadap tindakan kepatuhan pajak pelaku UMKM, mengingat kepribadian merupakan komponen penting dari faktor psikologis. Penelitian ini merupakan penelitian kuantitatif yang melibatkan 93 pelaku UMKM di Kota Salatiga dan pengumpulan data menggunakan teknik survei. Data dianalisis dengan metode regresi linear berganda menggunakan bantuan program SPSS 26. Hasil penelitian menemukan bahwa dimensi kepribadian ketelitian secara positif mempengaruhi tindakan kepatuhan pajak pelaku UMKM di Kota Salatiga.

The tax revenue realization that has not been maximized shows that several taxpayers do not fulfill their tax compliance. Several factors, such as social and psychological factors, truly affect the behavior of tax obligations. The aim of this study is to find out the personality effect related to tax compliance for small and medium-sized enterprises (UMKM), considering personality is an important component of a psychological factor. This research is a quantitative study including 93 small and medium-sized enterprises in Salatiga, and a survey was held to collect the data needed. The multiple linear regression method was used to analyze the collected data with the help of the SPSS 26 program. The result of this study showed that the conscientiousness personality dimension positively influenced the act of tax compliance taken by those who have a small to medium-sized enterprise in Salatiga.