Deteksi Fraud Heptagon dalam Mengungkap Determinan Tax Evasion: Analisis Konfiguratif dalam Perspektif Behavioral Accounting

Alif Faruqi Febri Yanto; Mohamad Nazril Ilham; Selma Putri Safira

doi:10.47709/jebma.v6i2.8664

Authors

Alif Faruqi Febri Yanto Universitas Negeri Malang
Mohamad Nazril Ilham Universitas Negeri Malang
Selma Putri Safira Universitas Pembangunan Nasional “Veteran” Jawa Timur

DOI:

https://doi.org/10.47709/jebma.v6i2.8664

Keywords:

Fraud Heptagon, Tax Evasion

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Fraud Heptagon terhadap perilaku tax evasion pada wajib pajak badan yang terdaftar di KPP Pratama di lingkungan Kantor Wilayah Direktorat Jenderal Pajak (DJP) Jawa Timur I. Penelitian ini dilatarbelakangi oleh penurunan rasio pajak Indonesia menjadi 9,31% pada tahun 2025, yang mengindikasikan masih kuatnya praktik ketidakpatuhan pajak dan tax evasion. Teori Fraud Heptagon digunakan untuk menjelaskan pengaruh faktor perilaku, psikologis, dan kemampuan teknis terhadap tax evasion. Penelitian ini menggunakan pendekatan kuantitatif eksplanatori dengan data primer yang dikumpulkan melalui kuesioner yang disebarkan kepada 100 responden yang dipilih menggunakan teknik simple random sampling. Data dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan bantuan perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa rasionalisasi, kapabilitas, dan keserakahan berpengaruh positif dan signifikan terhadap tax evasion, sedangkan tekanan berpengaruh negatif dan signifikan. Sementara itu, peluang, sikap, arogansi, dan ketidaktahuan tidak berpengaruh signifikan terhadap tax evasion. Keserakahan diidentifikasi sebagai faktor paling dominan yang memengaruhi perilaku tax evasion. Nilai R-square sebesar 0,637 menunjukkan bahwa model mampu menjelaskan 63,7% variasi dalam perilaku tax evasion. Penelitian ini menyimpulkan bahwa tax evasion lebih dipengaruhi oleh motivasi keuntungan, pembenaran moral, dan kapabilitas teknis dibandingkan faktor situasional maupun psikologis lainnya. Temuan ini memberikan implikasi praktis bagi otoritas pajak untuk memperkuat pengawasan berbasis perilaku serta mengembangkan strategi pencegahan tax evasion yang lebih komprehensif.

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