Pengaruh akuntabilitas pajak terhadap efektivitas administrasi pajak: Bukti dari negara-negara bagian barat daya, Nigeria
DOI:
https://doi.org/10.28932/vikara.v1i2.13546Kata Kunci:
akuntabilitas hukum, akuntabilitas kepercayaan publik, akuntabilitas perpajakan, akuntabilitas politik, efektivitas administrasi perpajakan, transparansi dan kepercayaanAbstrak
Akuntabilitas pajak merupakan unsur penting dalam administrasi pemerintahan modern, yang mendorong transparansi, keadilan, tata kelola demokratis, efisiensi, responsivitas, tanggung jawab, dan integritas yang didasarkan pada persepsi warga negara terhadap pendapatan pemerintah dan manfaat yang diharapkan. Oleh karena itu, penelitian ini mengeksplorasi bagaimana akuntabilitas pajak memengaruhi efektivitas administrasi pajak di negara-negara barat daya Nigeria. Data dikumpulkan dari 9.600 responden di seluruh negara-negara barat daya nigeria, yang mencakup wajib pajak individu yang memenuhi syarat dan staf layanan pendapatan dalam negeri, dan dianalisis menggunakan Anova. Hasil penelitian menunjukkan bahwa akuntabilitas dan kepercayaan publik memiliki pengaruh signifikan terhadap administrasi perpajakan di negara-negara bagian barat daya Nigeria. Selain itu, ditemukan bahwa transparansi dan kepercayaan juga memberikan pengaruh positif yang signifikan terhadap efektivitas administrasi perpajakan. Lebih lanjut, akuntabilitas politik ditemukan memiliki pengaruh positif terhadap administrasi perpajakan di negara-negara bagian barat daya Nigeria. Terakhir, akuntabilitas hukum juga ditemukan memiliki pengaruh positif terhadap efektivitas administrasi perpajakan. Secara kesimpulan, akuntabilitas pajak memiliki dampak positif yang signifikan terhadap administrasi pajak di negara-negara bagian barat daya, nigeria. Berdasarkan kesimpulan tersebut, disarankan agar untuk meningkatkan transparansi, pemerintah mengalokasikan lebih banyak pendapatan pajak untuk pembangunan infrastruktur dan proyek-proyek sosial yang akan secara signifikan mendorong dan meningkatkan kepatuhan pembayaran pajak oleh wajib pajak. Studi ini juga menyarankan bahwa sistem administrasi pajak yang terstruktur dengan baik sangat penting untuk membangun kerangka kerja pajak yang kokoh sebagai landasan efektivitas administrasi pajak di negara-negara bagian barat daya Nigeria.Referensi
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