Kepatuhan Wajib Pajak Orang Pribadi Nonkaryawan dalam Perspektif Theory of Planned Behavior dan Social Identity Theory: National Pride sebagai Moderator antara Niat dan Kepatuhan Pajak
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Abstract
Penelitian ini menguji kepatuhan pajak Wajib Pajak Orang Pribadi nonkaryawan dengan mengintegrasikan Theory of Planned Behavior dan Social Identity Theory. Penelitian ini menempatkan national pride sebagai faktor yang dapat memengaruhi kepatuhan pajak secara langsung sekaligus memperkuat hubungan antara niat kepatuhan dan kepatuhan pajak. Data diperoleh dari 250 responden Wajib Pajak Orang Pribadi nonkaryawan yang memenuhi kriteria penelitian dan dianalisis menggunakan Partial Least Squares Structural Equation Modeling berbasis komposit. Hasil evaluasi model pengukuran menunjukkan bahwa seluruh konstruk memenuhi kriteria reliabilitas, validitas konvergen, dan validitas diskriminan. Pada model struktural, attitude, subjective norm, dan perceived behavioral control berpengaruh positif terhadap niat kepatuhan. Selanjutnya, perceived behavioral control, niat kepatuhan, dan national pride berpengaruh positif terhadap kepatuhan pajak. Hasil penelitian juga menunjukkan bahwa national pride memperkuat hubungan antara niat kepatuhan dan kepatuhan pajak, meskipun pengaruhnya relatif kecil. Temuan ini mengindikasikan bahwa national pride berperan sebagai faktor pendukung yang membantu mendorong niat patuh menjadi perilaku kepatuhan. Dengan demikian, kepatuhan pajak Wajib Pajak Orang Pribadi nonkaryawan tidak hanya berkaitan dengan sikap, norma sosial, dan kemampuan administratif, tetapi juga dengan identitas kebangsaan yang memberi makna sosial pada kewajiban membayar dan melaporkan pajak.
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