scholarly journals Tax Compliance Decision Analysis: Audit Strategy, Audit Rate, Perceived Probability of Audit, and Taxpayer Ethics

2016 ◽  
Vol 8 (3) ◽  
pp. 11-21
Author(s):  
Meinarni Asnawi
Keyword(s):  
Empirical Evidence ◽  
Tax Compliance ◽  
Laboratory Method ◽  
Random Group ◽  
Fixed Group ◽  
Multiple Treatment ◽  
Experimental Laboratory ◽  
Audit Strategy ◽  
Indirect Relationship ◽  
Perceived Probability

This study aims to provide empirical evidence that audit strategy, audit rate, perceived probability of audit and taxpayer ethics have impact on tax compliance. This Research employs the experimental laboratory method with multiple treatment design to refer behavioral change in tax compliance decision. 156 voluntary student participants were recruited from three major; accounting, management, and economics major. The participants grouped into random and fixed group adaptable with audit strategy treatment. Random selection is used to establish participant to each group. Audit rate treatment was classified in four audit level; uninformed audit rate, 10%, 20%, and finally 30%. Perceived probability of audit treatment; subjects determine the percentage of perceived audit. Furthermore taxpayer ethics treatment uses tax ethics film. The results provide empirical evidence that in the random group, strategy random audit, audit rate, perceived probability of audit and taxpayer ethics have significant relationship with tax compliance decision. Conversely, fixed group disprove that audit fixed strategy insignificantly with tax compliance decisions. Audit fixed strategy and audit rate have indirect relationship to tax compliance decision by perceived probability of audit. These results from both of group may suggest that taxpayers will increase the tax compliance decision when his possibility to be audited is high. Taxpayer ethics has significant impact on tax compliance decision at all audit level. Taxpayer ethics plays an important role of increased tax compliance decision. This study has implication for judgment theory to consider taxpayer ethics.

scholarly journals Obedience Pressure and Tax Sanction: An Experimental Study on Tax Compliance

2019 ◽  
Vol 21 (2) ◽  
pp. 68-81
Author(s):  
Kadek Pranetha Prananjaya ◽  
Niluh Putu Dian Rosalina Handayani Narsa
Keyword(s):  
Experimental Study ◽  
Empirical Evidence ◽  
Practical Implication ◽  
Compliance Rate ◽  
Tax Compliance ◽  
Factorial Experiment ◽  
Experiment Method ◽  
Interaction Test

This research aims to test the influence of tax sanction and obedience pressure on tax compliance. By applying a 2x2 between-subject factorial experiment method, this research has found the empirical evidence that taxpayers tend to be more tax-compliant when the tax sanction is high rather than low. Next, when taxpayers tend to be more non-compliant when they receive obedience pressure from their superior rather than not. Lastly, from the interaction test between tax sanction and obedience pressure variables, the researcher found empirical evidence that shows that, when given high tax sanctions, a taxpayer will have higher tax compliance rate when they do not receive obedience pressure compared with when they receive obedience pressure. This research has a practical implication that obedience pressure from a superior is a key that could potentially reduce tax compliance rate because, although there are low or high sanctions, if there are any obedience pressure, then the tax compliance rate will be low.

The Interrelationship between Estimated Tax Payments and Taxpayer Compliance

2002 ◽  
Vol 24 (s-1) ◽  
pp. 27-45 ◽  
Author(s):  
Glenn D. Feltham ◽  
Suzanne M. Paquette
Keyword(s):  
Cost Of Capital ◽  
Tax Compliance ◽  
Theoretic Model ◽  
High Type ◽  
Compliance Behavior ◽  
Game Theoretic ◽  
Game Theoretic Model ◽  
Audit Strategy ◽  
Tax Payments ◽  
The Cost

This paper examines taxpayers' compliance behavior and the tax agency's audit decision in a broader, more realistic, setting. Whereas prior research has taken the taxpayer's prepayment position as exogenous, this study extends the literature by incorporating the estimated tax payment decision into a tax compliance game. A two-period game-theoretic model is used to examine the effect that the estimated tax payment rules have on taxpayers' incentives to evade and on the tax agency's audit strategy. Our primary results are as follows. First, in equilibrium taxpayers' estimated tax payment decision will depend upon the uncertainty about their true tax liability, and the cost from overpayment (the taxpayer's cost of capital) or underpayment (penalty interest) of installments of estimated tax. Second, under reasonable assumptions, high-type taxpayers who make higher installments of estimated tax are less likely to lie about their level of income than those who make lower installments—that is, taxpayers who pay low are more likely to evade. Third, the tax agency audits taxpayers who have made low reports and low estimated tax payments with a higher probability than those who have made high estimated tax payments. The gain to the tax agency from auditing taxpayers who make lower payments and evade arises not only from the penalties charged for evasion, but also from the interest charged on deficient installments of estimated tax.

The Effects of Emotion, Trust and Perception on Tax Compliance: Empirical Evidence from Vietnam

2021 ◽  
pp. 111-134
Author(s):  
Vu Manh Hoai Nguyen ◽  
Van Thi Bich Nguyen ◽  
Dinh Nguyen-Cuu ◽  
Van Thi Thu Nguyen ◽  
Phuong Ly Ngoc ◽  
...  
Keyword(s):  
Empirical Evidence ◽  
Tax Compliance

Tax Compliance Costs: Research Methodology and Empirical Evidence from Australia

2000 ◽  
Vol 53 (2) ◽  
pp. 229-252 ◽  
Author(s):  
Binh Tran-Nam ◽  
Chris Evans ◽  
Michael Walpole ◽  
Katherine Ritchie
Keyword(s):  
Empirical Evidence ◽  
Research Methodology ◽  
Tax Compliance ◽  
Compliance Costs

scholarly journals Informal Sector Tax Compliance Issues and the Causality Nexus between Taxation and Economic Growth: Empirical Evidence from Ghana

2016 ◽  
Vol 07 (12) ◽  
pp. 1478-1497
Author(s):  
Bismark Ameyaw ◽  
Amos Oppong ◽  
Lucille Aba Abruquah ◽  
Eric Ashalley
Keyword(s):  
Economic Growth ◽  
Empirical Evidence ◽  
Informal Sector ◽  
Tax Compliance

scholarly journals Dampak Moderasi Moral Perpajakan pada Hubungan Perceived Probability of Audit dan Sanksi terhadap Perilaku Kepatuhan Pajak Usaha Mikro, Kecil dan Menengah (UMKM)

2019 ◽  
Vol 4 (1) ◽  
pp. 69-78
Author(s):  
Riri Zelmiyanti ◽  
Eko Suwardi
Keyword(s):  
Regression Analysis ◽  
Tax Compliance ◽  
Research Data ◽  
Moderating Effect ◽  
Economic Factors ◽  
Analysis Tool ◽  
Behavioral Factors ◽  
The Relationship ◽  
Survey Questionnaires ◽  
Perceived Probability

This study aims to explore more carefully and in detail the influence of economic factors (perceived probability of audits and sanctions) and behavioral factors (moral) of the tax compliance of SMEs in Indonesia. Research on tax compliance has been done, but still a bit that combines economic and behavioral factors. Previous research mostly done on large companies and to individual taxpayers. The current study was conducted on SME entrepreneurs. This study tried to moderate the tax morale in relation to perceived probability of audits and sanctions against tax compliance. Samples in this study were individual taxpayers from SMEs in Yogyakarta. The research data was collected through a survey. Questionnaires had been processed in this study were around 118 questionnaires. Testing the hypothesis in this study used multiple regression analysis and analysis regression moderated. Regression analysis tool used is IBM SPSS 19.0. The results of this study indicate that the perceived probability of audits and sanctions have a direct impact on tax compliance. This study was not able to prove the moral moderating effect of taxation on the relationship perceived probability of an audit of tax compliance. This study also can not prove the moral moderating effect of taxation on the relationship sanctions on tax compliance.

scholarly journals RESPON PERTUMBUHAN BENIH KERAPU BEBEK (Cromileptes altivelis) PADA PERLAKUAN PERBEDAAN SALINITAS MEDIA DAN PEMBERIAN BIOMAS Artemia sp. DEWASA Growth Response of Juvenile Kerapu Bebek (Cromileptes altivelis) at Treatments with Different Salinity and Adult Artemia Biomass

2017 ◽  
Vol 12 (1) ◽  
pp. 7
Author(s):  
Luky Mudiarti ◽  
Muhammad Zainuddin
Keyword(s):  
Growth Response ◽  
Relative Weight ◽  
Relative Length ◽  
Laboratory Method ◽  
Salinity Treatment ◽  
Anova Analysis ◽  
Two Factors ◽  
Experimental Laboratory ◽  
Independent Variable ◽  
One Way Anova

ABSTRAK Pertumbuhan Ikan Kerapu budidaya dipengaruhi oleh beberapa faktor, diantaranya adalah salinitas dan pakan. Tujuan penelitian ini adalah mengkaji pertumbuhan benih Kerapu Bebek pada perlakuan perbedaan salinitas media dan pemberian biomas Artemia sp. dewasa. Materi yang digunakan adalah benih Kerapu Bebek (C. altivelis). Penelitian dilakukan dengan metode eksperimental laboratoris dengan rancangan acak lengkap berpola faktorial (3x3). Sebagai variabel dependen penelitian pada faktor satu adalah persentase pemberian biomas Artemia sp. (150%, 200%, 250%), sedangkan faktor dua adalah salinitas media (27 ppt, 31 ppt dan 35 ppt). Sehingga terdapat 9 varian percobaan dangan masing-masing 3 ulangan. Sebagai variabel independen adalah panjang (cm) dan berat kerapu (gram). Lama pemeliharaan kerapu 60 hari. Analisis data untuk mengetahui perbedaan antar perlakuan menggunakan uji-F dengan bantuan program SPSS. Hasil analisis two way anova menunjukkan bahwa tidak terdapat interaksi antara perlakuan pemberian biomassa dan salinitas media terhadap panjang kerapu. Perlakuan biomassa memberikan pengaruh signifikan terhadap panjang relatif yaitu 74a, 98b dan 103b. Analisis regresi menunjukkan bahwa terdapat hubungan polinomial yaitu semakin tinggi pemberian Artemia sp. maka panjang relatif semakin meningkat. Analisis two way anova perlakuan salinitas memberikan pengaruh signifikan terhadap panjang relatif yaitu 85a, 98b dan 92b%. Perlakuan pemberian Artemia sp. memberikan pengaruh signifikan terhadap berat relatif yaitu 505a, 834b dan 861b%. Sedangkan perlakuan salinitas media memberikan pengaruh signifikan terhadap panjang relatif yaitu 719a, 764b dan 718a %. Analisis one way anova interaksi perlakuan menunjukkan bahwa perlakuan Artemia sp. 150% pada salinitas 31 ppt memiliki nilai berat relatif terendah yaitu 497a%, sedangkan perlakuan artemia 200% pada salinitas 31 ppt memiliki nilai berat relatif tertinggi yaitu 927d%. Kata kunci: Salinitas, Artemia sp., Panjang, Berat, Kerapu  ABSTRACT Aquaculture grouper is influenced by several factors, such as salinity and feed. The purpose of this study is to assess the growth of humpback grouper seed in the treatment of salinity and biomass Artemia sp.. The material used is the humpback grouper (C. altivelis). The study was conducted with experimental laboratory method with a completely random design patterned factorial (3 x 3). As the dependent variable of research on one factor is the percentage of biomass Artemia sp. (150%, 200%, 250%), while the two factors is a salinity (27 ppt, 31 ppt and 35 ppt). So that there are nine variants with 3 replicates. As the independent variable is the length (cm) and weight of grouper (grams). The grouper culture in 60 days. Data analysis to determine differences treatments using F-test with SPSS. Two way ANOVA analysis results that there is no interaction between treatment of biomass and salinity to the length of grouper. The treatment of biomass has significant impact on the relative lengths namely 74a, 98b and 103b. Regression analysis showed that there is a polynomial relationship the higher biomass of Artemia sp. the relative length increases. Two way ANOVA analysis of salinity treatment a significant effect on the relative lengths namely 85a, 98b and 92b%. Treatment biomass Artemia sp. a significant effect on the relative weight that is 505a, 834b and 861b%. While the salinity treatments significant impact on the relative lengths of which 719a, 764b and 718a %. Analysis of the interaction one way ANOVA showed that the treatment Artemia 150% at salinity 31 ppt has the lowest value relative weight that is 497a%, while the brine treatment 200% at a salinity of 31 ppt has the highest relative weight value 927d%. Keywords: salinity, Artemia sp., length, weight, grouper

PENGARUH PELAYANAN PAJAK, PERSEPSI SISTEM PERPAJAKAN, PENGETAHUAN PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

2019 ◽  
Vol 8 (01) ◽  
pp. 89
Author(s):  
Waluyo .
Keyword(s):  
Empirical Evidence ◽  
Research Method ◽  
Tax Compliance ◽  
Tax System ◽  
Independent Variables ◽  
Tax Payers ◽  
The Impact ◽  
The Relationship ◽  
System Knowledge

This research aims to analyze the impact of tax apparatus service, perception of effective tax system, knowledge of tax, and awareness of individual taxpayers on tax compliance, as well as to obtain empirical evidence on research conducted either empirically or simultaneously. The research method used is a causal study. Causal study means that the researchers wanted to examine the relationship between independent variables with dependent variable.The populations of research was all individual taxpayers registered in the tax office (KPP). The sample of population used is an individual taxpayer who enrolled in tax office Tigaraksa especially around in Kelapa Dua subdistrict at period 2012. Sample was used 102 respondence. These results indicate that variable tax apparatus service have effect on individual taxpayer compliance, variable perception of effective tax system didn’t have effect on individual taxpayer compliance, knowledge of tax have effect on individual taxpayer compliance, and awareness of individual taxpayers have effect on individual taxpayer compliance. Variable tax apparatus service, perception of effective tax system, knowledge of tax, and awareness of individual taxpayers have simultaneously on tax compliance.Keywords: tax service, perception of effective tax system, knowledge of tax, awareness of individual tax payers and tax compliance.  

scholarly journals Empirical Approach of Tax Avoidance Risk Assessment

2018 ◽  
Vol 2 (1) ◽  
pp. 52-69
Author(s):  
Agung Endika Satyadini
Keyword(s):  
Risk Assessment ◽  
Brain Area ◽  
Academic Research ◽  
Tax Avoidance ◽  
Tax Compliance ◽  
Policy Formulation ◽  
Empirical Approach ◽  
Strategy Formulation ◽  
Permanent Establishment ◽  
Audit Strategy

This study analyzes tax avoidance risk assessment including dimension and magnitude of tax avoidance risk exposure using several enterprise-related and government-related variables. Providing far-reaching analysis and examining a relatively unexplored area of conforming tax avoidance, this study employs two measurements of tax avoidance including non-conforming and conforming tax avoidance. As an extensive analysis, this paper also examines the magnitude of tax avoidance responsiveness with respect to different types of enterprises including Permanent Establishment and foreign-invested enterprises. The results drawn from this study are paramount as the empirical approach to in tax policy formulation. Risk profiles suggested in this research are pertinent to risk engine of Compliance Risk Management (CRM) and also beneficial for Risk-Based Audit strategy formulation. Ensuring the best-fit policy formulation, these results revealed that application of tax authority’s strategy to hike tax compliance should be more likely to prevention rather than reaction. Furthermore, in the brain area of academic research, the findings also contribute to the field of tax literature by providing simultaneous empirical models including conforming and non-conforming tax avoidance model, which has been relatively unexplored in prior studies.

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