Analisis Pengaruh Tingkat Kepatuhan Pajak dan Jumlah Tenaga Kerja Formal terhadap Penerimaan Pajak Penghasilan (PPh) di Indonesia
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Published:
Apr 30, 2025
Keywords:
kepatuhan pajak, pajak, pajak penghasilan, sektor formal
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Abstract
Penerimaan Pajak Penghasilan (PPh) memegang peran vital dalam struktur fiskal Indonesia, menyumbang porsi besar terhadap Anggaran Pendapatan dan Belanja Negara (APBN). Namun, optimalisasi penerimaan PPh masih menghadapi tantangan struktural berupa rendahnya kepatuhan wajib pajak dan dominasi tenaga kerja informal dalam pasar kerja nasional. Penelitian ini bertujuan untuk menganalisis pengaruh kepatuhan pajak dan jumlah tenaga kerja formal terhadap penerimaan PPh di Indonesia. Pendekatan yang digunakan adalah kuantitatif eksplanatori dengan metode regresi linier berganda model semi-log berdasarkan data deret waktu dari tahun 2009 hingga 2023. Hasil analisis menunjukkan bahwa baik kepatuhan pajak maupun tenaga kerja formal berpengaruh positif dan signifikan terhadap penerimaan PPh secara parsial dan simultan, dengan adjusted R² sebesar 0,9242. Koefisien regresi menunjukkan bahwa peningkatan 1% kepatuhan pajak berasosiasi dengan kenaikan penerimaan PPh sebesar 0,9242%, sementara tambahan satu juta tenaga kerja formal meningkatkan PPh sekitar 2,278%. Temuan ini menunjukkan pentingnya strategi peningkatan kepatuhan pajak dan formalisasi tenaga kerja dalam memperluas basis pajak. Penelitian ini memberikan kontribusi teoretis pada literatur perpajakan serta implikasi praktis bagi kebijakan fiskal berbasis bukti, terutama dalam desain reformasi perpajakan dan perluasan sektor formal untuk mendukung keberlanjutan fiskal Indonesia.
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Budiman, I. F., & Gumawang, I. R. (2025). Analisis Pengaruh Tingkat Kepatuhan Pajak dan Jumlah Tenaga Kerja Formal terhadap Penerimaan Pajak Penghasilan (PPh) di Indonesia. Jurnal Aplikasi Perpajakan, 6(1), 1-22. https://doi.org/10.29303/jap.v6i1.95
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References
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Alexander, A., & Pisa, M. (2023). Credit refinancing and corporate tax avoidance. Journal of Accounting and Public Policy, 42(3), 107073.
Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: a theoretical analysis. Journal of Public Economics, 1(3–4), 323–338. https://doi.org/10.1016/0047-2727(72)90010-2
Alm, J., & Torgler, B. (2011). Do Ethics Matter? Tax Compliance and Morality. Journal of Business Ethics, 101, 635–651. https://doi.org/10.1007/s10551-011-0761-9
Amir, H., Asafu-Adjaye, J., & Ducpham, T. (2013). The Impact of the Indonesian Income Tax Reform: A CGE Analysis. Economic Modelling, 31, 492–501. https://doi.org/10.1016/j.econmod.2012.12.018
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Ariffin, M., & Sitabuana, T. H. (2022). Sistem Perpajakan di Indonesia. Seminar Nasional Ke-IV Universitas Tarumanegara: Pemberdayaan dan Perlindungan Konsumen di Era Ekonomi Digital, 523-534.
Asqolani. (2020). Perpajakan II. Unit Penerbitan PKN STAN.
Badan Kebijakan Fiskal. (2014). Kajian dampak perubahan kebijakan perpajakan terhadap potensi penerimaan PPh nonmigas dan PPN. Kementerian Keuangan Republik Indonesia.
Becerra, O. (2024). The Effect of Future Pension Benefits on Labor Supply in a Developing Economy. Economic Development and Cultural Change, 72(3), 1527–1566. https://doi.org/10.1086/725338
Bird, R. M. (2008). Tax Challenges Facing Developing Countries. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.1114084
Brata, J. D., Yuningsih, I., & Kesuma, A. I. (2017). Pengaruh Kesadaran Wajib Pajak, Pelayanan Fiskus, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi yang Melakukan Kegiatan Usaha dan Pekerjaan Bebas di Kota Samarinda. Forum Ekonomi, 19(1), 69–81.
Budiman, I. F. (2024). Peran Pajak sebagai Instrumen Penyokong Pendidikan Inklusif untuk Meningkatkan Human Development Index (HDI) Indonesia: Sebuah Studi Literatur. Jurnal Ekonomi, Akuntansi, dan Perpajakan, 1(4), 429–441. https://doi.org/10.61132/jeap.v1i4.583
Creswell, J. W. (2009). Research Design: Qualitative, Quantitative, and Mixed Methods Approaches (3 ed.). SAGE Publications.
Díaz-Sánchez, J. P., & Correa, H. (2024). Immigration and formal labor market participation in Ecuador: Empirical insights from a developing nation. Research in Globalization, 8, 100198. https://doi.org/10.1016/j.resglo.2024.100198
Engida, T. G., & Baisa, G. A. (2014). Factors Influencing taxpayers’ compliance with the tax system: An empirical study in Mekelle City, Ethiopia. e-Journal of Tax Research, 12(2), 433-452.
Fields, G. S. (2011). Labor market analysis for developing countries. Labour Economics, 18(Supplement 1), S16–S22. https://doi.org/10.1016/j.labeco.2011.09.005
Fitriani, N. N., Lasmaya, S. M., & Sidharta, I. (2021). Pengaruh Self Assessment System terhadap Kepatuhan Wajib Pajak Orang Pribadi. Acman: Accounting and Management Journal, 1(1), 25–35.
Friberg, R., Halseth, E. M. S., Steen, F., & Ulsaker, S. A. (2022). The Effect of Cross-Border Shopping on Commodity Tax Revenue: Results from a Natural Experiment. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.4142274
Gebrihet, H. G., Gebresilassie, Y. H., & Woldu, G. T. (2024). Trust, Corruption, and Tax Compliance in Fragile States: On a Quest for Transforming Africa into Future Global Powerhouse. Journal of Social Science MDPI, 13(1). https://doi.org/10.3390.socsci13010003
Gujarati, D. N., & Porter, D. C. (2009). Basic Econometrics (5 ed.). McGraw-Hill Companies Inc.
Hajawiyah, A., Suryarini, T., Kiswanto, & Tarmudji, T. (2021). Analysis of a tax amnesty’s effectiveness in Indonesia. Journal of International Accounting, Auditing and Taxation, 44, 100415. https://doi.org/10.1016/j.intaccaudtax.2021.10041
Hamilah. (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
Herriyanto, M., & Toly, A. A. (2013). Pengaruh kesadaran wajib pajak, kegiatan sosialisasi perpajakan, dan pemeriksaan pajak terhadap penerimaan pajak penghasilan di KPP Pratama Surabaya Sawahan. Tax & Accounting Review, 1(1)
International Labour Organization. (2018). Women and men in the informal economy: A statistical picture (3rd ed.). ILO.
Keen, M. (2012). Taxation and Development: Again. International Monetary Fund Working Papers.
Khalimi, & Iqbal, M. (2020). Hukum Pajak: Teori dan Praktik. Bandar Lampung: CV. Anugrah Utama Raharja.
Khoirunnisa, L., & Kusuma, I. G. K. C. B. A. (2024). Tinjauan Atas Pajak Penghasilan Pekerja Lepas (Freelancer). Indonesian Tax Review, 8(1), 145–170. https://doi.org/10.31092/jpi.v8i1.2685
Kundalini, P. (2016). Pengaruh Kesadaran Wajib Pajak dan Pelayanan Pegawai Pajak terhadap Kesadaran Wajib Pajak. Jurnal Profita, 3.
Mancellari, A. (2025). Dynamic labor demand and informality. Journal of Economic Dynamics and Control, 174, 105082. https://doi.org/10.1016/j.jedc.2025.105082
Mardiasmo. (2018). Perpajakan Edisi Terbaru. Andi Publisher.
Martanti, M. D., Magdalena, F., Ariska, N. P. D., Setiyawati, N., & Rumboirusi, W. C. B. (2021). Dampak Pandemi Covid-19 terhadap Tenaga Kerja Formal di Indonesia. Populasi, 28(2), 52. https://doi.org/10.22146/jp.63345
Ma'ruf, M. H., & Supatminingsih, S. (2020). Faktor-faktor yang Berpengaruh Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan. Jurnal Akuntansi dan Pajak, 20(2), 276-284. https://doi.org/10.29040/jap.v20i2.641
Musgrave, R. A., & Musgrave, P. B. (1989). Public Finance in Theory and Practice. McGraw-Hill Book Company.
Nasution, M. K., Santi, F., Husaini, H., Fadli, F., & Pirzada, K. (2020). Determinants of tax compliance: a study on individual taxpayers in Indonesia. Entrepreneurship and Sustainability Issues, 8(2), 1401–1418. https://doi.org/10.9770/jesi.2020.8.2(82)
Newbold, P., Carlson, W. L., & Thorne, B. M. (2013). Statistics for Business and Economics (8 ed.). Pearson Publisher.
Novianto, R. W., Ramadhan, R. D., Azzahra, S. F., & Irawan, F. (2023). Menelaah Kenaikan Tarif Pajak Pertambahan Nilai Ditinjau dari Asas Keadilan. Jurnalku, 3(2), 187-195.
Nurkholis, Dularif, M., & Rustiarini, N. W. (2020). Tax Evasion and Service Trust Paradigm: A Meta Analysis. Econstor: Cogent Bussines & Management, 7(1), 1–20. https://doi.org/10.1080/23311975.2020.1827699
Olufemi, A., & Adegbie, F. F. (2022). Taxpayers Behavior and Tax Compliance Outcomes: Function of Tax Justice in Nigeria. European Journal of Accounting, Auditing, and Finance Research, 10(5), 91–115.
Prabandari, W. L., Baso R, & Mahyuddin, M. (2025). Pengaruh Kesadaran, Pelayanan Perpajakan, dan Kepatuhan Wajib Pajak terhadap Penerimaan Pajak pada KPP Pratama Makassar Utara. SAM: Journal of Accounting, 1(1), 52–71.
Pratama, B. A., & Saptuti, S. (2021). Analisis Tingkat Pengetahuan dengan Kepatuhan dalam Menerapkan Protokol Kesehatan Covid19 pada Siswa di SMP Negeri 4 Sukoharjo. Poltekkes Bhakti Mulia.
Qibthiyyah, R. M. (2019). Personal Income Tax Exemption and Labor Supply: a Preliminary Study. LPEM UI Working Paper, 39.
Rahmawati, R., & Syahrinullah. (2025). Pengaruh Tingkat Kepatuhan Pelaporan SPT Tahunan Terhadap Penerimaan Pajak di Kantor Pelayanan Pajak Madya Dua Bandung. Journal of Management Branding, 2(1), 51–59. https://doi.org/10.71326/jmb.v2.i1.67
Resmi, S. (2019). Perpajakan: Teori dan Kasus (11th ed.). Jakarta: Salemba Empat.
Saputra, R., & Ali, H. (2025). Pengaruh Pemeriksaan Pajak, Penagihan Pajak dan Kepatuhan Wajib Pajak Terhadap Penerimaan Pajak pada Kantor Pelayanan Pajak Pratama Pekanbaru Tampan. Journal of Humanities Education Management Accounting and Transportation, 2(1), 1–11.
Sihombing, S., & Sibagariang, S. A. (2020). Perpajakan: Teori dan Aplikasi (1st ed.). Bandung: Penerbit Widina Bhakti Persada.
Simanungkalit, T. B. (2017). Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak PBB P2 di Kota Tebing Tinggi Provinsi Sumatra Utara. Jurnal Ilmu Administrasi, 14(2), 252-265.
Slemrod, J. (2004). The economics of corporate tax selfishness. National Tax Journal, 57(4), 877–899. https://doi.org/10.17310/ntj.2004.4.06
Subadriyah, & Harto, P. (2021). Determinants of Personal Tax Compliance. Accounting, 7, 1675–1680. https://doi.org/10.5276/j.ac.2021.5.002
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.
Suharyadi, A., Purwanto, E. A., & Thabrany, H. (2016). Indonesia’s labor market: Trends and challenges. SMERU Research Institute.
Sulistyowati, M., & Nuryati. (2024). Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak, Sistem Administrasi Perpajakan Modern, Tax Amnesty, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus pada KPP Pratama Surakarta). Jurnal Akuntansi dan Pajak, 24(2), 1-8.
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