Pengaruh Norma Subjektif, Keadilan Perpajakan, Religiusitas, Dan Self Efficacy Terhadap Kepatuhan Wajib Pajak Orang Pribadi (original) (raw)
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Jurnal Kajian Akuntansi
Taxpayer compliance is one of the factors that the Government has considered in an effort to improve state revenue. The low level of taxpayer compliance is important to be examined, so the study aims to analyse the influence of religiousity, subjective norms and perception of government expenditure on taxpayer compliance. The selection of samples on this study simple random sampling technique and obtained 100 respondents as a sample. The data used is taxpayer compliance data during the year 2018 in KPP Tegal. The data analysis method used in this study was multiple linear regression. Prior to the use of regression analysis, the classical assumption test was carried out, which included test normality, multicolinearity test, and heteroskedastisity test. The results of this study show that in partial religousity, and the perception of government expenditure have no effect on taxpayer compliance, but the subjective norm affects taxpayers ' compliance
Pengaruh Keadilan, Norma Ekspektasi, Sanksi Dan Religiusitas Terhadap Niat Dan Ketidak Patuhan Pajak
Akuntabilitas, 2016
This study aimed to analyze the effect of perceived tax equity, normative expectations (social and moral norms), legal sanctions (detection risk and penalty magnitude) and religiosity on Intention non tax compliance and non compliance behavior. In this study, Ajzen's (1991) Theory of Planned Behavior is used as a theoretical framework to extend and complement tax research.The data set of the study was obtained from the survey applied to 100 individual taxpayers in KPP Pratama Tampan-Pekanbaru. The results show equity perception of the tax system and moral norm have significant effect on intention but social norm, detection risk, penalty magnitude, and religiosity do not have effect on intention. Penalty magnitude, religiosity and intention have significant effect on non compliance behavior.
Jurnal Ilmu dan Riset Akuntansi (JIRA), 2019
This research aimed to examine the effect of subjective norms, taxation system fairness, financial condition on hotel taxpayers compliance of Surabaya Regional Tax and Financial Management Agency. While, the data collection technique used convenience sampling on hotel taxpayers which were listed on Surabaya Regional Tax and Financial Management Agency 2017. Moreover, based on criteria given, there were 89 samples. Futhermore, the data analysis technique used Structural Equation Modelling (SEM) with Smart PLS (Partial Least Square). The research result concluded subjective norms had positive effect on the taxpayers compliance. On the other hand, taxation system fairness did not affect the taxpayers' compliance. However, financial condition had positive effect on the taxpayers compliance. In addition, subjective norms had positive effect on the taxpayers compliance, through intentions on compliance behavior. Likewise, taxation system fairness did not affect the taxpayers' compliance through intentions on compliance behavior. Futhermore, financial condition had positive effect on the taxpayers compliance through intentions on compliance behavior.
Pengaruh Religiusitas Dan Nasionalisme Wajib Pajak Dalam Meningkatkan Kepatuhan Pajak Orang Pribadi
Jurnal Akuntansi Kompetif
Tujuan penelitian ini adalah untuk mengetahui pengaruh religiusitas dan nasionalisme wajib pajak dalam meningkatkan kepatuhan wajib pajak (studi kasus pada wajib pajak orang pribadi di KPP Pratama Sukabumi). Metode penelitian ini adalah metode kuantitatif. Populasi penelitian ini adalah Wajib Pajak orang pribadi pada KPP Pratama Sukabumi. Sampel dalam penelitian ini berjumlah 100 responden yang diambil secara acak. Pencicipan penelitian ini dilakukan dengan menggunakan Analisis Regresi Linier Berganda dan diolah menggunakan software SPSS. Berdasarkan hasil analisis SPSS dapat diketahui bahwa religiusitas tidak berpengaruh terhadap peningkatan kepatuhan wajib pajak orang pribadi di KPP Pratama Sukabumi. Namun, nasionalisme berpengaruh signifikan terhadap peningkatan kepatuhan wajib pajak orang pribadi di KPP Pratama Sukabumi.
2018
The awareness of taxpayers in Indonesia to carry out their tax obligations is felt to be very minimal in terms of compliance and self-awareness, they pay taxes due to forced elements and this is due to many influencing factors including frequent changes in regulations, lack of socialization, complexity in calculations, payments and reporting is also due to the services of the tax authorities which make taxpayers feel comfortable and more open in resolving the obstacles they face in taxation . The purpose of this study was to examine the relationship between tax knowledge and tax authority services and investigate the moderating effects of religiosity on individual taxpayer compliance. The population in this study are individual taxpayers who have worked or have income. Samples were taken using convenience sampling and obtained 104 respondents. The results of the study show that: 1) Knowledge of taxation has a positive and significant effect on individual taxpayer compliance. 2) Tax ...
Pengaruh Religiusitas Dan Love of Money Terhadap Kepatuhan Calon Wajib Pajak
EL Muhasaba Jurnal Akuntansi
The purpose of this study was to determine the effect of religiosity and Love of money on prospective taxpayer compliance. Population of this research was students at State Universities in Malang and the amount sample is 393 respondent that was obtained by using using purposive dan snowball sampling teqnique. The type of research is quantitative method using the associative causal method. Data coolestion is done by distributing questionnaries online and off line. The data analysis technique used in this study is multiple linear analysis. The results showed that the calculated value of t on the religiosity variable was 7,593, and the Love of money of 3,570 was greater than t table of 1,966. So religiosity and Love of money affect the compliance of prospective taxpayers. The variable that can explain the independent variable is 15.8%, and the remaining 84.2% is influenced by other variables not explained in this study.
E-Jurnal Akuntansi, 2019
The purpose of this research was to determine effect of variabels in theory of planned behavior namely perception ofattitude, subjective norm and behavioral control of individual taxpayer compliance. This research was conducted in East Denpasar Primary Tax Office with 100 individual taxpayes registered as a samples and using non probability of sampling method, especially accidental sampling. The data was collected through the distribution of the questionnaire. Analysis techniques that is used is multiple linear regression. Based on the results of the analysis it was found that the perception of the attitude, subjective norms, and perceptions ofcontrol behavior had a positively influence individual taxpayer.Keywords: Compliance taxpayers, theory of planned behavior, attitude, subjective norm, perception of control behavior.
2017
Penelitian ini bertujuan untuk mengetahui: (1) Pengaruh Sikap terhadap Kepatuhan WPOP; (2) Pengaruh Norma Subjektif terhadap Kepatuhan; (3) Pengaruh Kontrol Perilaku Persepsian terhadap Kepatuhan; (4) Pengaruh Sikap terhadap Kepatuhan WPOP dimoderasi oleh Niat Mematuhi Pajak; (5) Pengaruh Norma Subjektif terhadap Kepatuhan WPOP dimoderasi oleh Niat Mematuhi Pajak; (6) Pengaruh Kontrol Perilaku Persepsian terhadap Kepatuhan WPOP dimoderasi oleh Niat Mematuhi Pajak di Daerah Istimewa Yogyakarta. Penelitian ini merupakan penelitian kuantitatif. Populasi penelitian ini adalah 83.311 WPOP yang berprofesi sebagai PNS di Daerah Istimewa Yogyakarta. Sampel dalam penelitian ini adalah sebanyak 139 Wajib Pajak Orang Pribadi. Teknik pengambilan sampel adalah dengan teknik convenience sampling. Metode pengumpulan data yaitu dengan kuesioner. Uji coba instrumen dianalisis dengan menggunakan uji validitas dan uji reliabilitas. Teknik analisis data yang digunakan dalam penelitian adalah menggunaka...
Pengaruh Religiosity Dan Lingkungan Terhadap Kepatuhan Pajak Orang Pribadi DI Surabaya
JURNAL PAJAK INDONESIA (Indonesian Tax Review)
Religiosity and environmental influences (group references) are two things that are believed to have a positive influence on tax compliance. This has been proven by previous studies focusing on the determinants of tax compliance. For this reason, this study will conduct a survey of 300 individual taxpayers in Surabaya to see whether there is an influence of religiosity and environmental influence on a person's decision to comply with tax rules. For this reason, a regression analysis was conducted and it was found that there was a significant positive effect between the level of religiosity and the influence of the environment (referent group) on tax compliance. This means that the more religious a person is, the more chance he will obey the tax rules. Likewise, a person's chances of complying with taxes will increase if one's environment is also compliant with taxes. For this reason, DGT needs to collaborate with religious organizations, religious leaders and communities...
Pengaruh Dimensi Konsekuensi Religiusitas dan Sanksi Perpajakan Terhadap Kepatuhan Dalam Perpajakan
EBBANK, 2018
This study aimed to analyze the influence of religiosity and tax sanctions for compliance in taxation. In this study, the research data obtained by distributing questionnaires survey method set to 100 individual tax payer on KPP Pratama Boyolali. The data obtained in this study were analyzed using the Multiple Linear Regression Analysis. The variables used in the research studies using two variables: the independent variable (X) and the dependent variable (Y). For the independent variable (X) include consequences on Religiosity and Sanctions Taxation, while the dependent variable using a variable in the Tax Compliance. The results showed that the variables consequences on religiosity and sanctions taxation positive and significant impact on Compliance in Taxation. Thus we can conclude an individual taxpayer on KPP Pratama Boyolali persuming their religiosity and sanctions taxation can increase or decrease their tax compliance.