LOVE OF MONEY DAN TAX EVASION: PERAN MODERASI SIKAP WAJIB PAJAK
DOI:
https://doi.org/10.30871/jama.v10i1.12917Kata Kunci:
love of money; tax evasion; sikap wajib pajak; kepatuhan pajak; UMKMAbstrak
Penelitian ini membahas isu rendahnya kepatuhan perpajakan UMKM yang masih membuka peluang terjadinya tax evasion akibat faktor psikologis wajib pajak. Penelitian bertujuan menganalisis pengaruh love of money terhadap tax evasion serta menguji peran moderasi sikap wajib pajak dalam hubungan tersebut. Penelitian menggunakan pendekatan kuantitatif eksplanatori dengan desain survei terhadap wajib pajak UMKM di Provinsi Sumatera Barat. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan Structural Equation Modeling berbasis Partial Least Squares (PLS-SEM). Hasil penelitian menunjukkan bahwa love of money berpengaruh positif terhadap tax evasion, sedangkan sikap wajib pajak terbukti memperlemah pengaruh tersebut sehingga berperan sebagai mekanisme kontrol psikologis internal dalam menekan kecenderungan perilaku penghindaran pajak. Kontribusi teoretis penelitian ini terletak pada integrasi Theory of Planned Behavior dan Teori Atribusi dalam menjelaskan perilaku tax evasion melalui perspektif behavioral taxation berbasis moderasi psikologis individu. Secara praktis, temuan penelitian mengimplikasikan pentingnya penguatan edukasi perpajakan, internalisasi nilai moral pajak, serta pembangunan kepercayaan terhadap otoritas fiskal guna meningkatkan kepatuhan pajak berkelanjutan pada sektor UMKM.
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