MEMAHAMI PENYEBAB KEPATUHAN PAJAK: FAKTOR-FAKTOR PERILAKU MANUSIA

• Main Authors: , DIAN PERTIWI, , Eko Suwardi, M.Sc., Ph.D.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2013
• Subjects: ETD
• Online Access: 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
• Institution: Universitas Gadjah Mada

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.