THE EFFECT OF PERCEPTIONS OF TAXPAYER PERSONNEL OF FREE EMPLOYMENT ON TAX RATE AND PENALTY RATE ON TAX EVASION (Empirical Study: KPP MULYOREJO)
Downloads
The aim of this research is to test about taxpayer's perception of freelance of tax rate and penalty rate toward tax evasion.
The dependent variable in the study was perception of tax evasion. The independent variable research were perception of tax rate and penalty rate. Population in this research is freelance taxpayers who have taxpayment card. The amount of sample used is 100 respondens collected with accidental sampling. Data program using SPSS (Statistical Product and Service Solution) version 18. Analysis method used in this research is multiple linear regression, determination coefficients (R2), and differential test of t-test.
The research results showing that tax rate variable has the positive significant influence to tax evasion. Penalty rate has the negative significant influence to tax evasion.
Allingham, M. and A. Sandmo. 1972. "Income Tax Evasion: A Theoretical Analysis.” Journal of Public
Economics 1, 323-338
Ameyaw, B., Addai, B., Ashalley, E., & Quaye, I. 2015. The Effects of Personal Income Tax Evasion on Socio-economic Development in Ghana: A Case Study of the Informal Sector.
Anshori, Muslich dan Sri Iswati. 2009. Buku Ajar Metodologi Penelitian Kuantitatif. Surabaya: Airlangga University Press.
Bagdigen, M., & Erdogan, A. 2010. Vergi Uygulamaları Karşısında Mükelleflerin
Tutum ve Davranışlarının Tespiti: Zonguldak Ä°li í–rneği.Finans, Politik & EkonomikYorumlar,47(548), 95-111.
Clotfelter, C. T. 1983. Tax Evasion and Tax Rates: An Analysis of Individual Returns. The Review of Economics and Statistics, 65(3), 363-373. doi: 10.2307/1924181
Eisenhardt, K. M. 1989. Agency theory: An assessment and review. Academy of management review, 14(1), 57-74.
Garbarino, C. 2011. Aggressive Ta X Strategies And Corporate Ta X Governance:
An Institutional Approach. European Company & Financial Law Review, 8, 277-304. http://dx.doi.org/10.1515/ecfr.2011.277.
Ghozali, Imam. 2004. Model Persamaan Struktural : Konsep dan Aplikasi
Dengan Program AMOS 19.0. Semarang: Badan Penerbit Universitas Diponegoro
Ghozali, Imam. 2005. Aplikasi Analisis Multivariate dengan program SPSS,
Badan Penerbit Universitas Diponegoro, Semarang.
Ghozali, Imam. 2011. Aplikasi Analisis Multivariate dengan program SPSS,
Badan Penerbit Universitas Diponegoro, Semarang.
Hakim, Abdul. 2001. Statistika Deskriptif untuk Ekonomi dan Bisnis, Edisi Pertama, Cetakan Pertama, Penertbit Ekonisia, Yogyakarta.
Hasseldine, J., Hite, P., James, S. and Toumi, M. 2007. "Persuasive communications: Tax compliance enforcement strategies for sole proprietors”, Contemporary Accounting Research, Vol. 24, 171-194.
Hessing, D. J., Elffers, H., & Weigel, R. H. 1988. Exploring the limits of self-
reports and reasoned action: An investigation of the psychology of tax evasion behavior. Journal of Personaity and Social Psychology, 54(3), 405–413. http://doi.org/10.1037/0022-3514.54.3.405
Jensen, M. C., & Meckling, W. H. 1976. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics, 3(4), 305-360.
Johnson, S., Kaufmann, D., McMillan, J., & Woodruff, C. 2000. Why do firms hide? Bribes and unofficial activity after communism. Journal of Public Economics, 76(3), 495-520. doi: http://dx.doi.org/10.1016/S0047-2727(99)00094-8
Joulfaian, D. 2009. "Bribes and Business Tax Evasion”, The European Journal of Comparative Economics, Vol. 6(2), 227-244.
Departemen Pendidikan Nasional. 2008. Kamus Besar Bahasa Indonesia Pusat
Bahasa. Jakarta: PT Gramedia Pustaka Utama.
Mason, R., dan Calvin, L. D. 1984. Public confidence and admitted tax evasion.
National Tax Journal, 37(4), 489-496
Miskam, M., Noor, R. M., Omar, N., & Aziz, R. A. 2013. Determinants of Tax Evasion on Imported Vehicles. Procedia Economics and Finance, 7, 205-212. doi: http://dx.doi.org/10.1016/S2212-5671(13)00236-0
Otusanya, O. J. 2011. The role of multinational companies in tax evasion and tax avoidance: The case of Nigeria. Critical Perspectives on Accounting, 22(3), 316-332. doi: http://dx.doi.org/10.1016/j.cpa.2010.10.005
Oz Yalama, G., & Gumus, E. 2013. Determinants of Tax Evasion Behavior: Empirical Evidence from Survey Data. International Business and Management, 6(2), 15-23.
Richardson, M. and Sawyer, A. J. 2001. "A taxonomy of the tax compliance literature: Further findings, problems and prospects”, Australian Tax Forum, Vol. 16, 137–320.
Sandmo, A. 2004. "The Theory of Tax Evasion: A retrospective view”, Norwegian School of Economics and Business Administration, Discussion Paper 31/04.
Stankevicius, E., & Leonas, L. 2015. Hybrid Approach Model for Prevention of Tax Evasion and Fraud. Procedia - Social and Behavioral Sciences, 213, 383-389. doi: http://dx.doi.org/10.1016/j.sbspro.2015.11.555
Suandy, Erly. 2008. Hukum Pajak. Edisi 4. Jakarta: Salemba Empat.
Suandy, Erly. 2011. Hukum Pajak, Edisi 5, Jakarta: Salemba Empat.
Sugiyono. 2006. Metodologi Penelitian Bisnis. Bandung: Alfabeta.
Sugiyono. 2008. Metode Penelitian Kunatitatif Kualitatif dan R&D. Bandung: Alfabeta.
Torgler, B. 2006. "The Importance of Faith: Tax Moral and Religiosity”,
Forthcoming in: Journal; of Economic Behavior and Organization.
Walgito, Bimo. 2004. Pengantar Psikologi Umum, Yogyakarta: Andi
Authors who publish with Berkala Akuntansi dan Keuangan Indonesia agree to the following terms:
The journal allows the author to hold the copyright of the article without restrictions.
The journal allows the author(s) to retain publishing rights without restrictions
The legal formal aspect of journal publication accessibility refers to Creative Commons Attribution (CC BY NC SA)
BAKI (Berkala Akuntansi dan Keuangan Indonesia) is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
