INTEGRASI TEORI PELAKU DAN RISIKO UNTUK MEMBANGUN KERANGKA KEPATUHAN PAJAK DI INDONESIA
Article Sidebar
Theory of Planned Behavior,
Manajemen Risiko,
CRM,
Persepsi Risiko,
Perilaku Wajib Pajak
Main Article Content
Abstract
Tax compliance in Indonesia continues to face significant challenges, particularly in the aspect of voluntary compliance. This article aims to develop an integrative conceptual framework by combining the Theory of Planned Behavior (TPB) and tax risk management to enhance the effectiveness of tax compliance policies. The method employed is a systematic literature review based on the PRISMA approach, focusing on articles indexed. The synthesis reveals that psychological factors such as attitude, subjective norms, and perceived behavioral control are closely intertwined with risk perception, which is managed through Compliance Risk Management (CRM) strategies. The integrative framework positions risk perception as a mediating variable linking tax compliance intention and actual behavior, while also reinforcing CRM’s moderating function. These findings offer theoretical contributions by bridging psychological and managerial approaches, as well as practical implications for designing tax policies that are data-driven and aligned with taxpayer behavior.
Article Details
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish their articles in Jurnal Sistem Informasi, Keuangan, Auditing & Perpajakan (SIKAP) agree to the following terms:
(1) Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 Internasional (CC BY-SA 4.0) that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
(2) Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
(3) The author is permitted and encouraged to post his/her work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of the published work (See The Effect of Open Access).
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211.
Anggraeni, D., Hamzah, M. Z., & Sofilda, E. (2025). The Special Feature of Compliance Risk Management Strategies on Indonesian Tax Authority. SSRN.
Anggraini, L. D., & Fahlevie, R. (2025). Agresivitas Pajak di Pertambangan Batu Bara: Peran Capital Intensity dan Inventory Intensity di BEI. Jurnal Gentiaras.
Falanni, Z. (2015). Determinants of Corporate Taxpayer Compliance Behaviour: A Study Case at Duren Sawit Small Tax Office in Indonesia.
Hanum, L. (2019). Taxpayers' Perceptions Towards E-Filing System Application: A Decomposed TPB Approach.
Hidayat, K., Utama, M. S., & Nimran, U. (2022). The Effect of Attitude and Religiosity on Tax Compliance Intention. Journal of Financial Innovation.
Mangoting, Y., Pangestu, C. A., Tjan, F. M., & Evangelina, J. G. (2021). Tax Fraud Intentions with an Integrative Model Approach.
Moher, D., Liberati, A., Tetzlaff, J., Altman, D. G., & The PRISMA Group. (2009). Preferred Reporting Items for Systematic Reviews and Meta-Analyses: The PRISMA Statement. PLOS Medicine, 6(7), e1000097.
OECD. (2014). Compliance Risk Management: Managing and Improving Tax Compliance. OECD Publishing.
Putri, M. A., & Sukartini, S. (2025). Pengaruh Kualitas Layanan, Persepsi Risiko, dan Kepercayaan terhadap Penggunaan Sistem Pajak Elektronik di Kota Batam. JEMBA.
Rahayu, A., Wibowo, L. A., & Hakam, L. I. (2024). Compliance Behavior in Environmental Tax Policy. MDPI.
Rosid, A., Evans, C., & Tran-Nam, B. (2018). Tax Non-compliance and Perceptions of Corruption: Policy Implications for Developing Countries. Bulletin of Indonesian Economic Studies, 54(3), 1–19.
Snyder, H. (2019). Literature review as a research methodology: An overview and guidelines. Journal of Business Research, 104, 333–339.