MEMAHAMI PENYEBAB KEPATUHAN PAJAK: FAKTOR-FAKTOR PERILAKU MANUSIA
Indonesia is faced by the conditions of low tax compliance, high tax potential unreached, and the limited human resources at Directorate General of Tax. Thus, human behavior perspective or morality seems to be an important issue to increase tax compliance behavior. Researches have been done in many...
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[Yogyakarta] : Universitas Gadjah Mada
2013
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id-ugm-repo.1257622016-03-04T08:30:31Z https://repository.ugm.ac.id/125762/ MEMAHAMI PENYEBAB KEPATUHAN PAJAK: FAKTOR-FAKTOR PERILAKU MANUSIA , DIAN PERTIWI , Eko Suwardi, M.Sc., Ph.D. ETD Indonesia is faced by the conditions of low tax compliance, high tax potential unreached, and the limited human resources at Directorate General of Tax. Thus, human behavior perspective or morality seems to be an important issue to increase tax compliance behavior. Researches have been done in many countries to examine the human behavior factor that affects tax compliance behavior. This research was done by questionnaire survey method with a sample of 426 collegians in some higher education institutions in Yogyakarta. This research examines four human behavior factors that affect the justification of tax evasion. Analysis was done by binary logit regression model with maximum likelihood. The results show no statistically significant influence of absolute grievance to the justification of tax evasion. Nevertheless, relative grievance shows positive influence to the justification of tax evasion. Sense of duty and sense of solidarity also show negative influence to the justification of tax evasion in a higher extent. Finally, the results show that the justification of tax evasion relates negatively to the tax compliance behavior. [Yogyakarta] : Universitas Gadjah Mada 2013 Thesis NonPeerReviewed , DIAN PERTIWI and , Eko Suwardi, M.Sc., Ph.D. (2013) MEMAHAMI PENYEBAB KEPATUHAN PAJAK: FAKTOR-FAKTOR PERILAKU MANUSIA. UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=65938 |
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ETD , DIAN PERTIWI , Eko Suwardi, M.Sc., Ph.D. MEMAHAMI PENYEBAB KEPATUHAN PAJAK: FAKTOR-FAKTOR PERILAKU MANUSIA |
description |
Indonesia is faced by the conditions of low tax compliance, high
tax potential unreached, and the limited human resources at Directorate
General of Tax. Thus, human behavior perspective or morality seems to be
an important issue to increase tax compliance behavior. Researches have
been done in many countries to examine the human behavior factor that
affects tax compliance behavior.
This research was done by questionnaire survey method with a
sample of 426 collegians in some higher education institutions in
Yogyakarta. This research examines four human behavior factors that
affect the justification of tax evasion. Analysis was done by binary logit
regression model with maximum likelihood.
The results show no statistically significant influence of absolute
grievance to the justification of tax evasion. Nevertheless, relative
grievance shows positive influence to the justification of tax evasion. Sense
of duty and sense of solidarity also show negative influence to the
justification of tax evasion in a higher extent. Finally, the results show that
the justification of tax evasion relates negatively to the tax compliance
behavior. |
format |
Theses and Dissertations NonPeerReviewed |
author |
, DIAN PERTIWI , Eko Suwardi, M.Sc., Ph.D. |
author_facet |
, DIAN PERTIWI , Eko Suwardi, M.Sc., Ph.D. |
author_sort |
, DIAN PERTIWI |
title |
MEMAHAMI PENYEBAB KEPATUHAN PAJAK: FAKTOR-FAKTOR PERILAKU MANUSIA |
title_short |
MEMAHAMI PENYEBAB KEPATUHAN PAJAK: FAKTOR-FAKTOR PERILAKU MANUSIA |
title_full |
MEMAHAMI PENYEBAB KEPATUHAN PAJAK: FAKTOR-FAKTOR PERILAKU MANUSIA |
title_fullStr |
MEMAHAMI PENYEBAB KEPATUHAN PAJAK: FAKTOR-FAKTOR PERILAKU MANUSIA |
title_full_unstemmed |
MEMAHAMI PENYEBAB KEPATUHAN PAJAK: FAKTOR-FAKTOR PERILAKU MANUSIA |
title_sort |
memahami penyebab kepatuhan pajak: faktor-faktor perilaku manusia |
publisher |
[Yogyakarta] : Universitas Gadjah Mada |
publishDate |
2013 |
url |
https://repository.ugm.ac.id/125762/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=65938 |
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