Hutama, Ponty Sya’banto Putra (2011) PENGARUH PENGETAHUAN INFORMASI PENGGELAPAN PAJAK, PRINSIP MORAL, DAN PENGHASILAN PADA KECENDERUNGAN PENGHINDARAN PAJAK: SEBUAH EKSPERIMEN. Kajian Akuntansi, 6 (2). pp. 79-97. ISSN 1907-1442
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Abstract
The objective of this study is expected to answer questions such as why the taxpayer comply tax rules. This research has the motivation to answer the question of why taxpayers comply tax rules because at this time, research on taxpayer behavior mostly focus on why taxpayers choose not to comply tax rules. Therefore, this study tested the unexpected factors influencing propensity to evade tax, namely tax evasion information, moral priciples, and taxpayer income. This study used an experimental design 2x3 (Three Way ANOVA). This research results shows that tax payer knowledge about information of tax evasion can reduce the propensity to avade taxes, both on high-income taxpayers or low-income taxpayers. The study was also successful in proving that the taxpayers with high moral principles have a low propensity to avade taxes, both on high-income taxpayers or low-income taxpayers. The results add new insight into tax compliance research by focusing on the actual tax avoider rather than the act of tax avoidance. Keywords: propensity to evade taxes, moral principles, tax avoidance, tax evasion, taxpayer income.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | propensity to evade taxes, moral principles, tax avoidance, tax evasion, taxpayer income. |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Dr.MSi Akt Hiras Pasaribu |
| Date Deposited: | 20 Jun 2020 03:53 |
| Last Modified: | 20 Jun 2020 03:54 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/22804 |
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