ANALISIS PILIHAN WARE PAJAK ANTARA PAJAK PENGHASILAN DAN PAJAK ATAS KONSUMSI : EFEK SHCLUS HIDUP BERPERILAKU (BEHAVIORAL LIFE CYCLE) (Studi Empirik : Wajib Pajak di DKI Jakarta)

Abstract

ABSTRACT The objectives of this study is to analize whether changing in public's preference for income taxes as opposed to expenditure taxes might had something to do with changing demography. The Study was aimed to be study of Behavior Life Cycle Hyphothesis (BLCH) to prove the theory's claim that pubic preference for income taxes as opposed to expenditure taxes might rely on individual position on his/her life cycle. His/her position also determined his/her self controling ability (in delaying consumption to the future) and his/her intention (in mentally segregating income into distinct accounts which carry different marginal propensities to consume). By doing Zimmerman's et.al. (1995) study as a replication with some adjustment to meet Indonesia demographic conditions (Jakarta population as a sample) and tax system which well-known in Indonesian tax regulation system, this study had chosen Jakarta tax payer individuals as sample (with some judgement to meet Indonesian demographic representation). The questionaires were distributed to two Big Five accounting firm (Ernst and Young, Hanadi Sarwoko, Sandjaya and Price Water House Coopers (PWCs, Hadisusanto and co.) and Jakarta Regional Tax Offices (IV, V, VI and VII). There were 40,27% response rate or 149 out of 370 questionaires distributed (2 questionaires were dropped). The study was using Structural Equation Modelling (SEM) as its statistical examination instrument, and using AMOS 2003 statistics application. This study have documented some findings which imply BLCH individuals might view increased income taxes as a penalty on their own productive performance but either view increased consumption taxes as the reflection of unequity issue. In aging population, instead of supporting 1995 Zimmerman et. al. study which had documented agreement with increased consumption taxes, the result of this study not suggest the shifting public preference from income taxation to consumption taxation infact this study found the population reacted against both increased income taxes and increased consumption taxes which may be related to changing demographics. Keywords : Behavioral Life Cycle (BLC), mental account, self-control. ABSTRAK Tujuan penelitian ini adalah untuk menganalisis apakah perubahan preferensi publik dari pajak penghasilan ke pajak atas konsumsi mungkin dikaitkan untuk perubahan demografi. Penelitian diarahkan pada pengujian dengan pendekatan Hipotesis Siklus Hidup Berperilaku (Behavior Life Cycle Hyphothesis (BLCH) guna membuktikan dan menganalisis teori yang menyatakan bahwa preferensi individu antara peningkatan pada pajak penghasilan versus pajak atas konsumsi mungkin terjadi, tergantung pada posisi orang pada siklus hidupnya, dimana posisi itu menentukan pula kemampuan pengendalian din individu (untuk menunda konsumsi ke masa yang akan datang) serta kecendrungan sikap mental memisahkan penghasilan dan kekayaan dalm suatu mental account. Melalui penelitian replikasi atas studi Zimmerman et. al (1995) dengan beberapa penyesuaian terhadap kondisi demografi dan sistem pajak di Indonesia. Penelitian mengambil sampel individu wajib pajak di DIG Jakarta dengan pertimbangan representasi yang diharapkan mendekati representasi demografi nasional Indonesia. Penelitian dilalcukan dengan penyebaran kuesioner pada dua KAP Big Five yalcni Ernst and Young, Hanadi Sarwoko, Sandjaya dan Price Water House Coopers (PWCs), Hadisusanto dan rekan serta Kantor Wilayah Direktorat Jenderal Pajalc Jakarta (IV, V, VI, VII). Penyebaran lcuesioner berhasil mendapatkan respose rate sebesar 40,27% atau 149 dari 370 lcuesioner yang disebar (2 lcuesioner tidak dapat diolah). Alat uji statistik yang digunakan adalah Structural Equation Model (SEM) dengan bantuan A_MOS 2003. Hasil penelitian ini menguatkan temuan sebelumnya yang menunjukan bahwa perubahan preferensi publik terhadap kenaikan pajak penghasilan ataupun pajak atas konsumsi munglcin dikaitkan untuk perubahan demografi, walaupun basil penelitian ini juga tidalc sejalan dengan penelitian Zimmerman et. al. dalam hal perpindahan preferensi dari satu sistem pajak ke sistem pajak yang lain karena kecendrungan wajib pajak berdasarkan penelitian ini untuk menolak kedua kenaikan pajak baik itu pajak atas penghasilan maupun atas konsumsi. Kata lcunci Siklus Hidup Berperilalcu, Pengendalian diri, Mental account