DINAMIKA KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA KUPANG
DOI:
https://doi.org/10.26905/j.bijak.v1i1.2780Keywords:
compliance, Individual taxpayers, government treasurerAbstract
Research on taxpayer compliance continues because it is very important especially for the government. The state concern to individual taxpayers because more people have taxable income. This study examines the compliance of individual taxpayers, namely government employees who live in the Kupang City. The findings in this study are the willingness to pay taxes significantly influence individual taxpayer compliance. The reason is the tax owed by government employees in an orderly manner is cut directly by the government treasurer.References
Alfiah, I. 2014. “Kesadaran Perpajakan, Sanksi Perpajakan, Sikap Fiskus,
Lingkungan Pajak, Pengetahuan Peraturan Pajak, Persepsi Efektifitas Sistem
Perpajakan, dan Kemauan Membayar Pajak terhadap Kepatuhan Wajib PajakOrang Pribadi di DPPKAD Grobogan, Purwodadi.†Skripsi. Universitas Muria,
Kudus.
Devos. K. 2012. “The Impact Of Tax Professionals Upon The Compliance
Behaviour Of Australian Individual Taxpayers.†Revenue Law Journal, 22(1):
-56
Ghozali, I. 2005. “Aplikasi Analisis Multivariat dengan Program SPSS.†Semarang:
Universitas Diponegoro.
Jotopurnomo, C. dan Mangoting, Y. 2013. “Pengaruh Kesadaran Wajib Pajak,
Kualitas Pelayanan Fiskus, Sanksi Perpajakan, Lingkungan Wajib Pajak Berada
Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Surabaya.†Tax &
Accounting Review, 1(1): 50-54
Kementeriean Keuangan Republik Indonesia. 2012. “Peraturan Menteri Keuangan
Nomor 74/PMK.03/2012 Pasal 2 Tentang Tata Cara Penetapan Dan Pencabutan
Penetapan Wajib Pajak Dengan Kriteria Tertentu Dalam Rangka Pengembalian
Pendahuluan Kelebihan Pembayaran Pajakâ€
Kirchler, E., Hoelzl, E. dan Wahl, I. 2008. “Enforced Versus Voluntary Tax
Compliance: The „„Slippery Slope‟‟ framework.†Journal of Economic
Psychology, 29(2): 210–225
Loo, E. C., Mckerchar, M. dan Hansford, A. 2009. “Understanding The Compliance
Behaviour Of Malaysian. Individual Taxpayers Using A Mixed Method
Approach.†Journal of the Australasian Tax Teachers Association, 4(1):181-
Mardiasmo. 2009. “Perpajakan.†Edisi Revisi. Yogyakarta: Andi
Pope, J. dan McKerchar. M. 2011. “Understanding tax morale and its effect on
individual taxpayer compliance.†British Tax Review, 5: 587-601
Republik Indonesia. 2007. Undang-undang Nomor 28 Tahun 2007 “Tentang
Ketentuan Umum Dan Tata Cara Perpajakan (UU KUP)â€.
Republik Indonesia. 2008. Undang-undang Nomor 36 Tahun 2008 “Tentang Pajak
Penghasilan.â€
Sugiyono. 2012. “Metode Penelitian Kuantitatif Kualitatif dan R&D.†Bandung:
Alfabeta
Downloads
Published
Issue
Section
License
Authors who publish in JURNAL BISNIS DAN PERPAJAKAN (BIJAK) agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work. (See The Effect of Open Access)
Â
JURNAL BISNIS DAN PERPAJAKAN (BIJAK) - D3 Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Merdeka Malang Published by University of Merdeka Malang, is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
