scholarly journals KEPERCAYAAN TERHADAP OTORITAS PAJAK SEBAGAI PEMODERASI PENGARUH DETERRENCE FACTORS TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI

2016 ◽  
Vol 2 (1) ◽  
pp. 1
Author(s):  
Dwi Ratmono ◽  
Nur Cahyonowati
Keyword(s):  
Univariate Analysis ◽  
Tax Compliance ◽  
Economics Of Crime ◽  
Positive Relation ◽  
Compliance Behavior ◽  
Tax Audit ◽  
Taxation System ◽  
Tax Payers ◽  
The Relationship

This study examines the role of trust to moderate the relationship between deterrence factors and taxpayer compliance behavior. Their compalince on tax regulation is hypothesized to be determined by three factors i.e. tax audit, tax fine and trust in tax authorities. Economics-of-crime approach predicts that the higher probability of tax audit and tax fine will enhance tax compliance. According to slippery slope theory, the positive relation of tax compliance and its deterrence factors might be stronger if tax payer has a higher trust in legal and taxation system. The field experiment is designed by 2x2x2 between subjects. The participants comprise of 80 personal tax payers in Semarang City. Using ANOVA as statistical analysis, this reseach suggested that tax compliance is more likey to be effectively affected by trust in tax authorities rather than deterrence factor. However, according to univariate analysis, tax audit and tax fine are still important determinants of tax compliance.

An Examination of the Role of Ethics in Tax Compliance Decisions

2005 ◽  
Vol 27 (1) ◽  
pp. 39-72 ◽  
Author(s):  
B. Charlene Henderson ◽  
Steven E. Kaplan
Keyword(s):  
Tax Compliance ◽  
Ethical Beliefs ◽  
Ethical Orientations ◽  
Compliance Behavior ◽  
Proposed Model ◽  
Ethical Evaluations ◽  
Study Support ◽  
Compliance Decisions ◽  
The Relationship

The relationship between ethical beliefs and tax compliance is well documented, but extant research has not explored the relationships among general ethical beliefs, contextual ethical beliefs, and tax compliance behavior. In this study we propose a model that is intended to clarify the mechanisms through which ethical beliefs impact tax compliance. In the model, contextual ethical beliefs represent the mechanism through which individuals' general ethical beliefs impact tax compliance behavior. The model is tested using participants' ethical orientations as measures of their general ethical beliefs and using participants' ethical evaluations of others' tax compliance decisions as measures of their contextual ethical beliefs. Tax compliance behavior is inferred from participants' estimates of the likelihood that they would evade. Overall, the findings from our study support the proposed model. Ethical orientations are directly related to ethical evaluations; ethical evaluations directly predict tax compliance behavior; and finally, ethical orientations are indirectly related to tax compliance behavior. That is, ethical orientations influence tax compliance behavior, but only through their influence on ethical evaluations. We believe that the proposed model provides an important contribution by providing a framework that outlines the routes through which ethical beliefs impact tax compliance.

scholarly journals Peran Kepercayaan Pada Pemerintah Sebagai Variabel Mediasi Antara Faktor Penentu Kepatuhan Dan Kepatuhan Wajib Pajak

2020 ◽  
Vol 5 (1) ◽  
pp. 77-87
Author(s):  
Audrey Anugrah ◽  
Zaitul Zaitul ◽  
Herawati Herawati
Keyword(s):  
Data Analysis ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Tax Compliance ◽  
Equation Model ◽  
Government Power ◽  
Negative Effect ◽  
Tax Payers ◽  
The Relationship

The purpose of this study was to investigate the effect of the tax payer awareness, tax payer morale and governmen power on tax compliance.besides, this study also determine the role of  trust on  government as a mediating variable.. The object of this research is PBB-P2 tax payers in Pasaman Barat Regency with dinal sample of 100 tax payers. This study uses primery databy disributing the questionnaires to taxpayers. Methods of data analysis is applying Structural Equation model (SEM)-PLS using  Smart-pls 3.2.8. tax payer awareness has a negative effect on tax compliance. Trust on government mediated the relationship government power and tax compliance (full mediation). This study has a pratical dan theoritical implications and it discuss in this paper.  

scholarly journals Investigating of Factors Affecting Tax Payers Compliance: The Moderating Role of Tax Authorities' Moral Obligations

2021 ◽  
Vol 9 (8) ◽  
pp. 190-201
Author(s):  
Vince Ratnawati ◽  
Rusli Rusli ◽  
Nita Wahyuni
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Moral Obligations ◽  
Factors Affecting ◽  
Taxation System ◽  
Tax Payers ◽  
Moderating Role

This study aims to investigates the effect of the tax authorities' attitude, and the effectiveness of the taxation system on tax compliance. This study also wants to investigates the moderating role of the tax authorities' moral obligations on the effect of the tax authorities' attitudes and the effectiveness of the taxation system on taxpayer compliance. The population in this study are non-employee individual taxpayers who are registered at the Primary Tax Service Office in Pekanbaru. The sampling technique in this study used purposive sampling. To test the direct effect of the tax authorities' attitude and the effectiveness of the taxation system, multiple regression analysis was used, while to test the moderating role of the tax authorities' morale obligation, moderated regression analysis was used. The results show that the attitude of the tax authorities and the effectiveness of the taxation system affect taxpayer compliance. This study also found that the tax authorities' morale obligations moderated the effect of the tax authorities' attitude and the effectiveness of the taxation system on taxpayer compliance.  

scholarly journals The role of emotions in tax compliance behavior: A mixed-methods approach

2019 ◽  
Vol 74 ◽  
pp. 102194 ◽  
Author(s):  
Janina Enachescu ◽  
Jerome Olsen ◽  
Christoph Kogler ◽  
Marcel Zeelenberg ◽  
Seger M. Breugelmans ◽  
...  
Keyword(s):  
Mixed Methods ◽  
Tax Compliance ◽  
Mixed Methods Approach ◽  
Compliance Behavior

scholarly journals Tax Payers’ Attitude and Compliance Behavior among Small Medium Enterprises (SMEs) in Botswana

2012 ◽  
Vol 1 (1) ◽  
pp. 113 ◽  
Author(s):  
Nugi Nkwe
Keyword(s):  
Tax Compliance ◽  
Descriptive Statistics ◽  
Statistical Tools ◽  
Compliance Behavior ◽  
Tax Systems ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
Tax Payers ◽  
Compliance Behaviour

In the framework of this study, an attempt to identify the level of taxpayers’ attitudes and tax compliance behaviour towards tax systems, to identify factors which influence taxpayers’ attitudes, to establish relationship between attitudes and tax compliance behaviour and to recommend ways that may contribute to development of enhanced taxpayers’ attitudes and compliance behaviour among Small Medium Enterprises in Botswana. This research was a survey whose data is collected from two hundred taxpayers in Small Medium Enterprises. After the data was collected, it was analyzed using descriptive statistics then summarized and presented using statistical tools. From the findings, the conclusionis that taxpayer’ attitudes do affect their compliance behaviour and recommendations weremade to try andhelp these SMEs.

The Role of Justice in Compliance Behavior: Germany’s Early Membership in the Nuclear Non-proliferation Regime

2014 ◽  
Vol 19 (3) ◽  
pp. 459-486 ◽  
Author(s):  
Marco Fey ◽  
Aviv Melamud ◽  
Harald Müller
Keyword(s):  
International Relations ◽  
The Body ◽  
International Negotiations ◽  
Central Concept ◽  
Perceived Justice ◽  
Compliance Behavior ◽  
Potential Impact ◽  
The Relationship ◽  
Empirical Illustration

Compliance is a central concept in both the study and practice of international relations, and the body of literature is correspondingly extensive. Although justice has already been shown to play an important role in international negotiations, its potential impact on actors’ compliance behavior has not been sufficiently explored to date. We examine the relationship between the two concepts, and posit that actors’ perceived justice considerations with a regime influence their compliance behavior. To illustrate the importance of including justice considerations in the study of compliance, we investigate Germany’s behavior as a member of the Nuclear Non-Proliferation Treaty during the 1960–80s. The empirical illustration exemplifies how a member’s justice contentions, borne of an unjust regime, can lead to contested compliance and regime conflict. The case illuminates the need to broaden our understanding of compliance and its complexity in both conceptual and practical terms.

scholarly journals Association between Anti-prejudice Norm and Attitudes towards Minority Groups

Psico-USF ◽  
2020 ◽  
Vol 25 (3) ◽  
pp. 507-518
Author(s):  
Tátila Rayane de Sampaio Brito ◽  
Cicero Roberto Pereira
Keyword(s):  
Regression Analysis ◽  
Minority Groups ◽  
Multilevel Logistic Regression ◽  
Hierarchical Analysis ◽  
Positive Relation ◽  
Target Groups ◽  
Multilevel Logistic Regression Analysis ◽  
The Relationship ◽  
Different Levels

Abstract In this study we investigated the relationship between the anti-prejudice norm and the expression of attitudes towards minority groups. Participated 100 people who evaluated a list with 16 target groups of prejudice, answering two questions: indicate the groups that feel less prejudice; and which ones do you prefer. The results showed that there are different levels of prejudice depending on the target-group, with the women, blacks and people with disabilities being the most protected by the norm. A hierarchical analysis of clusters evidenced an organization of the groups, classified as naturalised, blamed, sexual and political minorities. The anti-prejudice norm and the attitudes presented a strong and positive relation (r = 0.65, p < 0.001). A multilevel logistic regression analysis showed that this relation was moderated by the type of group. These results contribute to the studies on the expression of prejudice, besides demonstrating the role of norms in the understanding of the phenomenon.

scholarly journals The Relationship Between Family Role and Self-Care Patients with Schizophrenia

2019 ◽  
Vol 1 (1) ◽  
pp. 21-30
Author(s):  
Devi Permatasari ◽  
Cucu Rokayah ◽  
Ruhyat Ejeb
Keyword(s):  
Univariate Analysis ◽  
Self Care ◽  
Personal Hygiene ◽  
P Value ◽  
Family Role ◽  
Brain Functions ◽  
The Family ◽  
Schizophrenic Patients ◽  
The Relationship

Schizophrenia is a serious disease that results in psychotic behavior, disruption in processing information, and interpersonal relationships, the prevalence of schizophrenia in Indonesia, which is around 400,000 people, patients with schizophrenia tend to experience a decrease in self-care. This is due to the decline in some brain functions that are owned by these patients which make it difficult to express emotions, withdraw from the social environment, lose motivation, not interested in doing daily activities, and ignore personal hygiene, to self-care schizophrenic patients need a family role. This study aims to determine whether there is a relationship between the role of the family and self-care in schizophrenic patients in the Outpatient Installation of the Mental Hospital of West Java Province. This study uses a quantitative method with a type of descriptive correlation research, using accidental sampling technique and cross sectional approach. The sample in this study amounted to 296 patient families. This study used a family role questionnaire and self-care questionnaire. The independent variables studied were the role of the family and the dependent variable studied, namely self-care. Univariate analysis uses frequency distribution and bivariate using chi-square. The results showed that patients had a good family role of 151 respondents (51.0%), and for self-care patients who needed as many as 125 (42.2%) assistive devices. There is a significant relationship between the relationship of the role of the family and self-care in schizophrenic patients p-value = 0.006.   Keywords: self-care, family role

scholarly journals Pengaruh Pengalaman Diperiksa terhadap Kepatuhan Pajak Perusahaan Besar

2019 ◽  
Vol 3 (3) ◽  
pp. 219-235
Author(s):  
Achmad Rivai Muzakkir ◽  
Benedictus Raksaka Mahi
Keyword(s):  
Income Tax ◽  
Oil And Gas ◽  
Selection Process ◽  
Listed Company ◽  
Tax Compliance ◽  
Tax Rate ◽  
Gas Tax ◽  
Tax Audit ◽  
Two Step Estimation ◽  
The Relationship

Artikel ini mempelajari hubungan antara jumlah pemeriksaan yang pernah dialami sebelumnya dengan kepatuhan pembayaran pajak penghasilan perusahaan. Fokus penelitian adalah wajib pajak pada KPP Wajib Pajak Besar, KPP Minyak dan Gas Bumi, dan KPP PMB. Heckman Two Step Estimation digunakan untuk mengestimasi aturan seleksi pemeriksaan, dan keputusan kepatuhan perusahaan. Hasil estimasi tahap pertama menunjukkan bahwa ada aturan yang sistematis dalam proses seleksi pemeriksaan. Hasil estimasi tahap kedua menunjukkan bahwa perusahaan dengan jumlah pemeriksaan lebih banyak, keuntungan yang lebih rendah, average tax rate yang lebih rendah memiliki rasio kepatuhan yang lebih tinggi.Kata kunci : kepatuhan; kepatuhan pajak; pemeriksaan pajak; pajak penghasilan; seleksi pemeriksaan, ABSTRACTThis paper examines the relationship between the amount of past audit experience and firm’s income tax compliance. Focusing upon taxpayers in Large Taxpayer Tax Office, Oil and Gas Tax Office, and Listed Company Tax Office. A Heckman two step estimation is used to estimate the audit selection rule the firm’s compliance choice. The first step estimation results indicate that there is a systematic rule as a guidance in the selection process. The second stage results show that firms with more past audit experience, have a lower profit, and a lower average tax rate have a higher compliance ratio.Key words : compliance; tax compliance; tax audit; income tax; audit selectionJEL Classification : H26.D22

scholarly journals PENGARUH PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN PAJAK PADA SELF ASSESSMENT SYSTEM DI INDONESIA

2021 ◽  
Vol 16 (1) ◽  
pp. 133
Author(s):  
Arif Nugrahanto
Keyword(s):  
Statistical Tests ◽  
Tax Compliance ◽  
Influential Factors ◽  
Assessment System ◽  
Tax Revenue ◽  
Linear Regression Method ◽  
Self Assessment ◽  
Compliance Behavior ◽  
The Government ◽  
The Relationship

<p><em>In the last few decade, the government still faces the problem of low tax revenue. The low level of tax compliance is an issue that is often discussed. In the self-assessment system, the responsibility for fulfilling tax obligations lies in the taxpayer side then the knowledge and comprehension of taxation matter is very substantial. This study aims to identify the relationship between tax knowledge and tax compliance behavior. Furthermore, it also attempts to map the situation of tax knowledge and tax compliance behavior in Indonesian. Through statistical tests with the multiple linear regression method based on a survey involving 260 respondents at a national scale, it is found that knowledge related to tax regulations significantly has influenced tax compliance behavior. Moreover, stepwise regression has identified the two most influential factors, there are knowledge of tax objects and knowledge of tax penalties. In addition, the t-test and MANOVA test prove that the ownership of NPWP, education level, occupation, and income significantly influence the tax knowledge.</em></p>

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