Tax Compliance Intention : Experimental Analysis Towards Belief, Feeling, and Attitude

Supriyati, Supriyati and Tjahjadi, Bambang and Tjaraka, Heru and Narsa, I Made (2018) Tax Compliance Intention : Experimental Analysis Towards Belief, Feeling, and Attitude. International Journal of Science and Research, 7 (2). pp. 335-341. ISSN 2319-7064

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Taxes are the largest source of tax revenue today, but the realization of tax revenue has not been optimal. Various government policies have been implemented but not yet unable to improve taxpayer compliance in paying or reporting tax obligations. Taxpayer compliance is a very complex issue and it also occured in almost all countries. The motive derived from the taxpayer's individual self is an expression of the mental attitude towards the tax authorities and prevailing taxation system. This motivational posture will cause beliefs, feelings, and interrelated attitudes. This study was conducted using experimental analysis with 52 students from Accounting Department at Airlangga University Surabaya. The experimental design used was quasi experimental design Between Subject 2x2 with covariate of randomization method. The test results show that taxpayers who have positive and defective motivation posture do not affect the decision of intention to behave as tax obedient. The tests of the variables for audit strategy and tax sanction shows that only the variable of tax sanction which has an effect on decision of intention to behave a tax obedient, especially when the taxpayer is given high tax sanction.

Item Type: Article
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Lecturer
Date Deposited: 26 Jun 2020 16:16
Last Modified: 26 Jun 2020 16:16

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