PERAN MORAL PAJAK DALAM MEMEDIASI PENGARUH LOVE OF MONEY TERHADAP PERILAKU PAJAK WAJIB PAJAK

Abstrak

Penelitian ini bertujuan untuk menganalisis pengaruh love of money terhadap perilaku pajak wajib pajak serta menguji peran moral pajak sebagai variabel mediasi. Penelitian menggunakan pendekatan kuantitatif dengan metode survei. Data diperoleh melalui penyebaran kuesioner kepada wajib pajak orang pribadi yang memiliki Nomor Pokok Wajib Pajak (NPWP) dan dipilih menggunakan teknik purposive sampling. Pengukuran variabel dilakukan menggunakan skala Likert lima poin, sedangkan analisis data menggunakan analisis jalur atau Structural Equation Modeling (SEM). Hasil penelitian menunjukkan bahwa love of money berpengaruh negatif terhadap perilaku pajak dan moral pajak. Sebaliknya, moral pajak berpengaruh positif terhadap perilaku pajak wajib pajak. Selain itu, moral pajak terbukti memediasi pengaruh love of money terhadap perilaku pajak. Temuan ini menegaskan bahwa penguatan moral pajak dapat menekan dampak negatif orientasi materialistik terhadap kepatuhan pajak. Oleh karena itu, penelitian ini menyarankan agar otoritas pajak tidak hanya menekankan penegakan hukum, tetapi juga meningkatkan edukasi dan pembinaan moral pajak guna mendorong kepatuhan pajak yang berkelanjutan.

This study aims to examine the effect of love of money on taxpayers’ tax behavior and to analyze the mediating role of tax morale in this relationship. The study employs a quantitative approach using a survey method. Primary data were collected through questionnaires distributed to individual taxpayers who possess a Tax Identification Number, selected using purposive sampling. The variables were measured using a five-point Likert scale, and the data were analyzed using path analysis or Structural Equation Modeling (SEM). The results indicate that love of money has a negative effect on tax behavior and tax morale. In contrast, tax morale has a positive and significant effect on taxpayers’ tax behavior. Furthermore, tax morale is proven to mediate the relationship between love of money and tax behavior. These findings suggest that strengthening tax morale can reduce the negative impact of materialistic orientation on tax compliance. Therefore, this study recommends that tax authorities focus not only on law enforcement but also on enhancing taxpayers’ moral awareness through education and value-based tax compliance programs to achieve sustainable tax compliance.