Dimension of Taxpayer Perception Regarding Tax Evation Actions

Amin, Asbi; Mispa, Sitti

doi:10.47090/povraa.v1i3.25

Cited by 3 publications

(3 citation statements)

References 8 publications

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“…Tindakan penggelapan pajak menjadi fenomena global yang telah banyak dilakukan baik di negara maju maupun berkembang (Mansor & Gurama, 2016). Salah satu cara penggelapan pajak adalah tidak melaporkan penghasilan secara jujur (Amin & Mispa, 2020). Hal tersebut merupakan fenomena yang menunjukkan adanya ancaman serius bagi masyarakat (Owusu et al, 2020).…”

Section: Pendahuluanunclassified

Bahasa IndonesiaSelf Assessment System, Diskriminasi, dan Kemungkinan Terdeteksinya Kecurangan pada Persepsi Tax Evasion

Kumala Dewi,

Sari

2023

E-Jurnal Akuntansi

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Tax evasion is a phenomenon that occurs in Indonesia. The perception of tax evasion views that the tax money paid is not used properly. The aim of this study is to empirically examine the effect of the self-assessment system, discrimination, and the possibility of detecting fraud on the perception of tax evasion. The research was conducted at KPP Pratama West Denpasar. Purposive sampling technique was used in this study and a sample of 100 individual taxpayers (WPOP) was found. Data analysis in this research used multiple linear regression analysis techniques. The results showed that the self-assessment system and the possibility of detecting fraud had a negative effect on perceptions of tax evasion, while discrimination had a positive effect on perceptions of tax evasion. The implication of this research is to provide support for the theory of planned behavior and attribution theory related to the factors that influence the perception of taxpayers in tax evasion. Keywords: Self Assessment System; Discrimination; Possibility Of Detecting Fraud; Perceptions In Tax Evasion

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Section: Pendahuluanunclassified

Bahasa IndonesiaSelf Assessment System, Diskriminasi, dan Kemungkinan Terdeteksinya Kecurangan pada Persepsi Tax Evasion

Kumala Dewi,

Sari

2023

E-Jurnal Akuntansi

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“…Sementara itu, kepatuhan materiil berarti bahwa wajib pajak secara substansial memenuhi semua persyaratan perpajakan yang materiil, yaitu sesuai dengan isi dan semangat undang-undang perpajakan. Kepatuhan dapat ditentukan dari kepatuhan pendaftaran wajib pajak, kepatuhan pemberitahuan tahunan (SPT), kepatuhan penagihan, dan penyelesaian utang (Amin & Mispa, 2020).…”

Section: Pendahuluanunclassified

Model Peningkatan Kepatuhan Membayar Pajak

Gunawan¹,

Mispa²

2022

AkMen

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Penelitian ini bertujuan menguji moral pajak, sosialisasi, kualitas pelayanan fiskus dan lingkungan sosial terhadap kepatuhan wajib pajak pada KPP Madya Makassar. Jenis penelitian adalah penelitian kuantitatif untuk menguji pembenaran hipotesis yang diajukan dengan statistik. Pengumpulan data dilakukan melalui kuesioner yang disebarkan kepada responden dengan populasi yaitu Wajib Pajak Orang Pribadi yang terdaftar di Kantor Pelayanan Pajak Pratama (KPP) Madya Makassar sebanyak 1.100 orang. Teknik pengambilan sampel dalam penelitian ini adalah dengan cara Accidental sampling dengan rumus slovin sehingga total sampel adalah 100 wajib pajak. Data dianalisis dengan menggunakan metode Partial Least Square (PLS). Berdasarkan analisis data ditemukan bahwa moral pajak, sosialisasi dan lingkungan sosial berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak pada KPP Madya Makassar. Sedangkan kualitas pelayanan fiskus tidak berpengaruh signifikan terhadap kepatuhan wajib pajak pada KPP Madya Makassar.

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“…Taxes are people's contributions to the State treasury based on law so that they can be enforced by receiving direct remuneration (Amin & Mispa, 2020), while zakat is the name or designation of something that is the right of Allah Ta'ala issued by someone to the poor (Doktoralina & Bahari, 2017).…”

Section: Introductionmentioning

confidence: 99%

Tax on Zakat on Income Tax: Perceptions of Muslim Taxpayers

Amin

2021

DIJEFA

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This research explores the impact of halal-haram aspect, understanding of the tax regulations and religiosity has signifikant effect on the perception of Muslim taxpayers towards tax rabate over income zakat payments. Collecting data using a questionnaire instrument in this study type of non-probability sampling method used is judgmental sampling to as many as 97 respondents. Data analysis using the Smart PLS structural equation model. The results of the research are halal-haram aspect, understanding of the tax regulations and religiosity has signifikant effect on the perception of Muslim taxpayers towards tax rabate over income zakat payments.

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Dimension of Taxpayer Perception Regarding Tax Evation Actions

Cited by 3 publications

References 8 publications

Bahasa IndonesiaSelf Assessment System, Diskriminasi, dan Kemungkinan Terdeteksinya Kecurangan pada Persepsi Tax Evasion

Bahasa IndonesiaSelf Assessment System, Diskriminasi, dan Kemungkinan Terdeteksinya Kecurangan pada Persepsi Tax Evasion

Model Peningkatan Kepatuhan Membayar Pajak

Tax on Zakat on Income Tax: Perceptions of Muslim Taxpayers

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