INTEGRASI TEORI PELAKU DAN RISIKO UNTUK MEMBANGUN KERANGKA KEPATUHAN PAJAK DI INDONESIA
Kata Kunci:
kepatuhan pajak, Theory of Planned Behavior, manajemen risiko, CRM, persepsi risiko, perilaku wajib pajak.Abstrak
Kepatuhan pajak di Indonesia masih menghadapi tantangan serius, terutama pada aspek kerelaan. Artikel ini bertujuan untuk menyusun kerangka konsep integratif dengan menggabungkan pendekatan Theory of Planned Behavior (TPB) dan manajemen risiko perpajakan dalam rangka meningkatkan efektivitas kebijakan pemenuhan pajak. Metode yang digunakan adalah studi literatur sistematis berdasarkan pendekatan PRISMA terhadap artikel-artikel terindeks. Hasil sintesis menunjukkan bahwa faktor psikologis seperti sikap, norma subjektif, dan kontrol perilaku interaksi erat dengan persepsi risiko yang dikelola melalui strategi Compliance Risk Management (CRM) . Kerangka integratif ini menempatkan persepsi risiko sebagai variabel mediasi yang menghubungkan niat dan perilaku aktual, serta memperkuat fungsi moderasi CRM. Temuan ini memberikan kontribusi teoritis dengan menjembatani pendekatan psikologis dan manajerial, serta kontribusi praktis dalam merancang kebijakan perpajakan berbasis data dan perilaku wajib pajak.
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