Penyebab Wajib Pajak Tidak Patuh
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Submitted
November 30, 2017
Published
September 30, 2017
Keywords:
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Taxpayer, voluntary compliance, tax knowledge, tax expenditure transparency
Abstract
This study aims to determine the causes of non-compliance with taxpayers. Using qualitative methods, this study was conducted by interviewing fifteen taxpayers who have not complied with tax reporting to article 21 until 31 March 2015. Non-compliance includes both not reporting and not accurately calculating their taxes. Fifteen samples. The results showed that knowledge of tax laws and transparency of tax expenditures significantly affect taxpayer voluntary compliance.
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References
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Djawadi, Behnud M Dan Fahr, Rene. The Impact Of Tax Knowledge Ang Budget Spending Influence On Tax Compliance. DiscussionPaper No 7255. IZA University Of Paderborn. Germany, February 2013
Franzoni, A. Luigi. Tax Evasion And Tax Compliance. University Of Bologna, Italy, 1999. Harahap, A. Asri. Paradigma Baru Perpajakan Indonesia. Jakarta: Integrita Dinamika Press, 2004.
Jones, Sally M. Principles Of Taxasion: For Bussiness And Investment Palnning. New York: Mcgraw Hill, 2003.
Machogu C.G Dan Amayi Jairus B. The Effect Of Tax Payer Education On Voluntary Tax Compliance, Among SMES In Mwanza City Tanzania. International Journal Of Marketing, Financial Service & Mangement Reaseach. Vol 2 No 8, August 2013.
Mardiasmo. Akuntansi Sektor Publik. Yogyakarta: Andi Offset, 2009. Mayer, Marda Br. S. Pemeriksaan Pajak Sebagai Tindakan Pengawasan Atas Pelaksanaan Sistem Self Assessment Dan Tingkat Kepatuhan Wajib Pajak (Studi Kasus: KPP Medan Timur). Unpublished Skripsi. Yogyakarta: Universitas Gadjah Mada, 2003.
Palil, M Rizal. Does Tax Knowledge Matter IN Self Assessment System? Evidence From Malaysia Tax Administrative. The Journal Of American Academy Of Bussiness. Cambrige. No. 2. Maret, (2005).
__________, Surat Edaran Direktur Jenderal Pajak Nomor SE 13/PJ.331/2003 Tentang Tata Cara Penentuan Wajib Pajak Patuh Yang Dapat Diberikan Pengembalian Pendahuluan Kelebihan Pembayaran Pajak.
Schisler, Dan L. Equity, Aggressiveness, Consensus: A Comparison Of Tax Payers And Tax Preparers. Accounting Horizons. Vol 9. No 4. Desember. Hal. 76-87, 1995.
Siahaan, Fadjar OP. The Influence Of Tax Fairness An Communicatioan On Voluntary Compliance: Trust As An Intervening Variable. Internasional Jurnal Of Bussiness Vol 3 No 21. November (2012).
Sugiyono (2012), Metode Penelitian Bisnis, Bandung: Alfabeta.
Supriyanto, Agus. Partisipasi Wajib Pajak Sebagai Barometer Kekuatan Negara Demokrasi: Studi Empiris Persepsi Masyarakat Wajib Pajak Dan Evaluasi Partisipasi Wajib Pajak Sebelum Dan Sesudah Reformasi Tahun (1998). Unpublished Skripsi. Yogyakarta: Universitas Gadjah Mada, (2004)
Authors
Rahayu, D. P. (2017). Penyebab Wajib Pajak Tidak Patuh. Agregat: Jurnal Ekonomi Dan Bisnis, 1(2), 231–246. https://doi.org/10.22236/agregat_vol2/is2pp231-246
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