Komunikasi Antarpribadi Antara Juru Sita Pajak Negara dan Wajib Pajak Pada Kantor Pelayanan Pajak Madya Medan
DOI:
https://doi.org/10.38035/jkis.v4i2.3370Keywords:
komunikasi antarpribadi, jurusita pajak, wajib pajak, manajemen kecemasan dan ketidakpastian, pertukaran sosialAbstract
Penelitian ini mengkaji dinamika komunikasi antarpribadi antara Jurusita Pajak Negara (JSPN) dan Wajib Pajak (WP) di Kantor Pelayanan Pajak (KPP) Madya Medan. Proses penagihan pajak aktif merupakan situasi interaksional yang sarat kecemasan, ketidakpastian, dan potensi konflik karena melibatkan asimetri kewenangan yang inheren. Penelitian menggunakan pendekatan kualitatif deskriptif dengan paradigma konstruktivisme. Data diperoleh melalui wawancara mendalam terhadap Jurusita Pajak Negara dan Wajib Pajak, observasi partisipatif, dan analisis dokumen. Analisis data menggunakan model interaktif Miles, Huberman, dan Saldaña (2014). Teori utama yang digunakan adalah Anxiety/Uncertainty Management Theory (AUM) dari Gudykunst (1995) dan Social Exchange Theory (SET) dari Thibaut dan Kelley (1959). Hasil penelitian menunjukkan: (1) Baik Juru Sita Pajak Negara maupun Wajib Pajak mengalami kecemasan dan ketidakpastian simultan di awal interaksi; (2) Juru Sita Pajak Negara menerapkan strategi pembukaan informatif, empati fungsional, dan konfirmasi pemahaman untuk mereduksi kecemasan Wajib Pajak; (3) Dalam perspektif pertukaran sosial, kepatuhan Wajib Pajak meningkat ketika Juru Sita Pajak Negara mampu memaksimalkan reward relasional, kognitif, dan institusional sambil meminimalkan cost psikologis dan prosedural; (4) Ditemukan konsep captive exchange context yang khas dari interaksi perpajakan, di mana ketiadaan pilihan alternatif membuat kualitas komunikasi menjadi penentu utama mode respons Wajib Pajak. Temuan ini mempertegas bahwa komunikasi antarpribadi bukan sekadar sarana penyampaian informasi dalam penagihan pajak, melainkan mekanisme pembentukan kepatuhan yang berkelanjutan.
Kata Kunci: komunikasi antarpribadi, jurusita pajak, wajib pajak, manajemen kecemasan dan ketidakpastian, pertukaran sosial
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