EFEKTIVITAS NUDGE TERHADAP PENINGKATAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI: STUDI PADA KPP PRATAMA SUKABUMI
DOI:
https://doi.org/10.61261/taxpedia.v3i1.66Keywords:
Barang Publik, Deterrence Nudge, Kepatuhan Pajak, KPP Sukabumi, Norma SosialAbstract
Penelitian ini bertujuan untuk mengetahui efektivitas intervensi nudge baik deterrence maupun non deterrence terhadap peningkatan niat kepatuhan pajak wajib pajak orang pribadi yang terdaftar di Kantor Pelayanan Pajak (KPP) Pratama Sukabumi. Non deterrence nudge yang digunakan terdiri atas dua pendekatan, yaitu pendekatan norma sosial dengan model minority norm dan pendekatan barang publik yang menggabungkan model gain frame dan loss frame. Penelitian dilakukan terhadap 160 sampel yang didapat dengan metode non probability sampling berupa sampling insidental yang dibagi ke dalam empat kelompok berbeda berdasarkan jenis nudge, termasuk kelompok kontrol, sehingga tiap-tiap kelompok terdiri atas 40 anggota. Niat kepatuhan pajak diukur dengan kriteria kepatuhan sukarela yang menggunakan instrumen kuisioner untuk mengukur kepatuhan mendaftarkan diri, mengisi Surat Pemberitahuan (SPT) dengan lengkap, benar, dan jelas, mengirimkan SPT tepat waktu, dan menghitung dan membayar pajak terutang yang disebar secara online melalui media sos ial. Bentuk desain penelitian ini adalah post-test only control design dan analisis data dilakukan dengan one way ANOVA. Hasil penelitian menunjukkan bahwa nudge dengan pendekatan norma sosial paling efektif dalam meningkatkan niat kepatuhan wajib pajak orang pribadi KPP Pratama Sukabumi relatif terhadap kelompok kontrol dibandingkan dengan pendekatan deterrence dan barang publik yang berhasil menambah tingkat kepatuhan pajak sebesar 9,05 persen. Sementara itu, analisis statistik deskriptif menunjukkan bahwa deterrence nudge menurunkan niat kepatuhan pajak.
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