STUDI KEPERILAKUAN KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK DAERAH
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Oct 1, 2018
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Abstract
Abstract,
The Objective of this research study is to examine the effect of attitude toward tax compliance on compliance pay local tax through the inttention to comply and to examine the effect of trust over government on compliance pay local tax through perception of justice.
Data collected from questionnaire and analyzed with PLS-based SEM techniques with software SmartPLS version 2.0.
The result of the analysis show both attitude toward tax compliance were found to be significantly on compliance pay local tax through the inttention to comply and the effect of trust over government also have a significant effect on compliance pay local tax through perception of justice.
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Wardani, P., Subekti, I., & -, R. (2018). STUDI KEPERILAKUAN KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK DAERAH. Dinamika Ekonomi: Jurnal Ekonomi Dan Bisnis, 11(2), 425-438. Retrieved from https://journal.stienas-ypb.ac.id/index.php/jdeb/article/view/142
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This work is licensed under a Creative Commons Attribution 4.0 International License
References
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Ajzen, I. 1991. The Theory of Planned Behavior. Organizational Behavior and Human Decision Processess. Vol. 50, pp. 179-211.
Ajzen, I. 2005. Attitudes, personality and behavior second edition, Open University Press.
Anonim. 2016. Puluhan Pengusaha Rumah Makan di Banyuwangi Tak Patuhi Pajak Pendapatan Daerah. Re’trieved January 30, 2018 From http://sidikkasus-ri.blogspot.co.id/2016/09/puluhan-pengusaha-rumah-makandi.html?q=kasus+pajak+banyuwangi.
Anonim. 2017. Kantor KPP Banyuwangi akan Sandera Wajib Pajak Membandel. Retrieved January 16, 2018 From https://news.detik.com/berita-jawa-timur/d-3421210/kantor-kpp-banyuwangi-akan-sandera-wajib-pajak membandel.
Badan Pengelolaan keuangan dan Aset Daerah Kabupaten Banyuwangi Tahun 2017.
Bobek, D., & Hatfield. 2003. An Investigation of the Theory of Planned Behavior and the Role of Moral Obligation in Tax Compliance. Behavioural Research In Accounting. Vol 15, No.1, pp..13-38.
Damayanti, T. W. 2015. Analisis Kepatuhan Wajib Pajak: Tinjauan Berdasarkan teori Perilaku Terencana dan Teori Psikologi Fiskal dengan Orientasi Ketidakpastian dan Orientasi Religiusitas Sebagai Variabel Moderasi. Disertasi tidak diterbitkan. Program Pascasarjana Fakultas Ekonomi dan Bisnis Universitas Brawijaya, Malang.
Damayanti, T. W., Sutrisno, T., Subekti, I., & Baridwan.Z. 2015a. Trust and Uncertainty Orientation: An Efforts to Create Tax Compliance in Social Psychology Framework. Procedia-Social and Behavioral Sciences. 211(September), pp. 938-944.
Devos K. 2014. Factor Influencing Individual Taxpaper Compliance Behavior, Springer.
Ernawati, W.D., & Purnomosidhi, B. 2011. Pengaruh Sikap, Norma Subyektif, Kontrol, Perilaku yang Dipersepsikan dan Sunset Policy Terhadap Kepatuhan Wajib Pajak dengan Niat Sebagai Variabel Intervening. Politeknik Negeri Malang, Universitas Brawijaya, Malang.
Eagly, A. H., & Chaiken, S. (1993). The Psychology of Attitudes. Fort Worth, TX: Harcourt Brace Jovanovitch.
Feld, L. P., & Frey, B. S. (2007). Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation. Law & Policy. Vol. 29, No. 1, pp. 102-120.
Hasseldine, D., & Bebbington, K. J. (1991). Blending Economic Deterrence and Fiscal Psychology Models in the Design of Responses to Tax Evasion: The New Zealand Experience. Journal of Economic Psychology.Vol. 12, No. 2, pp. 299-324.
Holtz, B. C. (2013). Trust Primacy: A Model of the Reciprocal Relations Between Trust and Perceived Justice. Journal of Management. Vol. 39, No. 7, pp. 1891-1923.
Jimenez, P., & Iyer. G. S. (2016). Tax Compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance.Advances in Accounting, incorporating Advances in International Accounting. Vol. 34, pp. 17-26.
Pemerintahan Kabupaten Banyuwangi. (2016). Rencana Kerja Pembangunan Daerah Pemerintah Kabupaten Banyuwangi Tahun 2017.
Rahayu, Siti Kurnia. (2013). Perpajakan Indonesia, Konsep dan Formal. Graha Ilmu: Yogyakarta.
Rudolph, T. J. 2009. Political Trust, Ideology, and Public Support for Tax Cuts. Public Opinion Quarterly. Vol. 73, No. 1, pp. 144-158.
Sulistianingtyas, V. 2016.Studi Kepatuhan Wajib Pajak PBB P2 di Kota Probolinggo: Satu Perspektif Teori Keperilakuan Terencana dan Teori Atribusi. Tesis tidak diterbitkan. Program Pascasarjana Fakultas Ekonomi dan Bisnis Universitas Brawijaya, Malang.
Scholz, J. T., & Lubell, M. 1998. Adaptive political attitude: Duty, trust and fear as monitors of tax policy. American Journal of Political Science. 42, pp. 398-417.
Schmolders, G. 1959. Fiscal Psychology: A New Branch of Public Finance. National Tax Association. Vol. 4, No. 4, pp. 340-345.
Turner, J. C. 2005. Explaining the Nature of Power: A three-process theory.European Journal of Social Psychology. Vol. 35, No. 1, pp. 1-22.
Tongler, B. 2007. Tax Compliance and Tax Morale: A Theoretical and Empirical Analysis. Northampton, MA: Edward Elgar Publishing, Inc.
Wawan, A., & Dewi, M. 2011. Teori dan Pengukuran Pengetahuan, Sikap dan Perilaku Manusia cetakan kedua. Nuha Medika: Yogyakarta.
Zand, D. E. 1972. Trust and Managerial Problem Solving. Administrative Science Quarterly. Vol, 17, No. 2, pp. 229-239.
Ajzen, I. 1991. The Theory of Planned Behavior. Organizational Behavior and Human Decision Processess. Vol. 50, pp. 179-211.
Ajzen, I. 2005. Attitudes, personality and behavior second edition, Open University Press.
Anonim. 2016. Puluhan Pengusaha Rumah Makan di Banyuwangi Tak Patuhi Pajak Pendapatan Daerah. Re’trieved January 30, 2018 From http://sidikkasus-ri.blogspot.co.id/2016/09/puluhan-pengusaha-rumah-makandi.html?q=kasus+pajak+banyuwangi.
Anonim. 2017. Kantor KPP Banyuwangi akan Sandera Wajib Pajak Membandel. Retrieved January 16, 2018 From https://news.detik.com/berita-jawa-timur/d-3421210/kantor-kpp-banyuwangi-akan-sandera-wajib-pajak membandel.
Badan Pengelolaan keuangan dan Aset Daerah Kabupaten Banyuwangi Tahun 2017.
Bobek, D., & Hatfield. 2003. An Investigation of the Theory of Planned Behavior and the Role of Moral Obligation in Tax Compliance. Behavioural Research In Accounting. Vol 15, No.1, pp..13-38.
Damayanti, T. W. 2015. Analisis Kepatuhan Wajib Pajak: Tinjauan Berdasarkan teori Perilaku Terencana dan Teori Psikologi Fiskal dengan Orientasi Ketidakpastian dan Orientasi Religiusitas Sebagai Variabel Moderasi. Disertasi tidak diterbitkan. Program Pascasarjana Fakultas Ekonomi dan Bisnis Universitas Brawijaya, Malang.
Damayanti, T. W., Sutrisno, T., Subekti, I., & Baridwan.Z. 2015a. Trust and Uncertainty Orientation: An Efforts to Create Tax Compliance in Social Psychology Framework. Procedia-Social and Behavioral Sciences. 211(September), pp. 938-944.
Devos K. 2014. Factor Influencing Individual Taxpaper Compliance Behavior, Springer.
Ernawati, W.D., & Purnomosidhi, B. 2011. Pengaruh Sikap, Norma Subyektif, Kontrol, Perilaku yang Dipersepsikan dan Sunset Policy Terhadap Kepatuhan Wajib Pajak dengan Niat Sebagai Variabel Intervening. Politeknik Negeri Malang, Universitas Brawijaya, Malang.
Eagly, A. H., & Chaiken, S. (1993). The Psychology of Attitudes. Fort Worth, TX: Harcourt Brace Jovanovitch.
Feld, L. P., & Frey, B. S. (2007). Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation. Law & Policy. Vol. 29, No. 1, pp. 102-120.
Hasseldine, D., & Bebbington, K. J. (1991). Blending Economic Deterrence and Fiscal Psychology Models in the Design of Responses to Tax Evasion: The New Zealand Experience. Journal of Economic Psychology.Vol. 12, No. 2, pp. 299-324.
Holtz, B. C. (2013). Trust Primacy: A Model of the Reciprocal Relations Between Trust and Perceived Justice. Journal of Management. Vol. 39, No. 7, pp. 1891-1923.
Jimenez, P., & Iyer. G. S. (2016). Tax Compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance.Advances in Accounting, incorporating Advances in International Accounting. Vol. 34, pp. 17-26.
Pemerintahan Kabupaten Banyuwangi. (2016). Rencana Kerja Pembangunan Daerah Pemerintah Kabupaten Banyuwangi Tahun 2017.
Rahayu, Siti Kurnia. (2013). Perpajakan Indonesia, Konsep dan Formal. Graha Ilmu: Yogyakarta.
Rudolph, T. J. 2009. Political Trust, Ideology, and Public Support for Tax Cuts. Public Opinion Quarterly. Vol. 73, No. 1, pp. 144-158.
Sulistianingtyas, V. 2016.Studi Kepatuhan Wajib Pajak PBB P2 di Kota Probolinggo: Satu Perspektif Teori Keperilakuan Terencana dan Teori Atribusi. Tesis tidak diterbitkan. Program Pascasarjana Fakultas Ekonomi dan Bisnis Universitas Brawijaya, Malang.
Scholz, J. T., & Lubell, M. 1998. Adaptive political attitude: Duty, trust and fear as monitors of tax policy. American Journal of Political Science. 42, pp. 398-417.
Schmolders, G. 1959. Fiscal Psychology: A New Branch of Public Finance. National Tax Association. Vol. 4, No. 4, pp. 340-345.
Turner, J. C. 2005. Explaining the Nature of Power: A three-process theory.European Journal of Social Psychology. Vol. 35, No. 1, pp. 1-22.
Tongler, B. 2007. Tax Compliance and Tax Morale: A Theoretical and Empirical Analysis. Northampton, MA: Edward Elgar Publishing, Inc.
Wawan, A., & Dewi, M. 2011. Teori dan Pengukuran Pengetahuan, Sikap dan Perilaku Manusia cetakan kedua. Nuha Medika: Yogyakarta.
Zand, D. E. 1972. Trust and Managerial Problem Solving. Administrative Science Quarterly. Vol, 17, No. 2, pp. 229-239.