PENGARUH WHISTLEBLOWING DAN TAX LAW ENFORCEMENT TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KEPERCAYAAN SEBAGAI VARIABEL MEDIASI (STUDI KASUS PADA WILAYAH DJP JAWA TIMUR I)

THE EFFECT OF WHISTLEBLOWING AND TAX LAW ENFORCEMENT ON TAXPAYER COMPLIANCE WITH TRUST AS A MEDIATION VARIABLE (EVIDENCE FROM SURVEYS IN DJP JAWA TIMUR REGION I )

ABSTRAK

Penelitian ini bertujuan untuk mengetahui pengaruh whistleblowing dan tax law enforcement terhadap kepatuhan wajib pajak dengan kepercayaan sebagai variabel mediasi. Sampel dalam penelitian ini adalah sebanyak 400 responden (wajib pajak) yang terdaftar di Wilayah DJP Jawa Timur I. Teknik analisis data dalam penelitian ini menggunakan SEM-PLS dengan SmartPLS.

Hasil penelitian menunjukkan bahwa whistleblowing berpengaruh positif terhadap kepatuhan pajak, sedangkan tax law enforcement berpengaruh negatif terhadap kepatuhan pajak. Kepercayaan memediasi secara parsial hubungan whistleblowing dengan kepatuhan pajak, dan terjadi efek suppresion mediation antara tax law enforcement terhadap kepatuhan wajib pajak melalui kepercayaan.

Kata Kunci : Kepatuhan Pajak, Whistleblowing, Tax Law Enforcement, Kepercayaan

ABSTRACT

This study aims to determine the effect of whistleblowing and tax law enforcement on taxpayer compliance with trust as a mediating variable. The sample in this study was 400 respondents (taxpayers) who registered in the DJP Jawa Timur Region I. The analysis technique used in this study was SEM-PLS using SmartPLS.

The results show that whistleblowing has positive effect on tax compliance, while tax law enforcement has negative effect on tax compliance. Trust partially mediates the relationship between whistleblowing and tax compliance, and there is a suppression mediation effect between tax law enforcement and taxpayer compliance through trust.

Keywords : Tax Compliance, Whistleblowing, Tax Law Enforcement, Trust