ANALISIS KEPUTUSAN KEPATUHAN PAJAK:
STRATEGI AUDIT RANDOM, PERCEIVED PROBABILITY OF
AUDIT
DAN PEMAHAMAN ETIKA PAJAK
(Studi Eksperimen Laboratorium)
Abstract
In this paper examine what experiments on tax
compliance decisions have revealed about compliance behavior. The development
of tax decision models has focused on economic factors (random audit strategy
and perceived probability of audit) and the personality or behavioral factors
(tax ethical beliefs) traits of taxpayer affecting tax compliance.
We use experiment laboratory method for this
research. 78 respondent participation in this experiment from the magister
sains and doctoral program and accounting magister of FEB UGM Yogyakarta.
Experiment use standard of fieldwork media for software and tax film. The three
time experiment implementable in the computer laboratory magister sains and
doctoral program FEB UGM. This study found significant correlation between
random audit strategy, perceived probability of audit, tax ethical beliefs and
tax compliance decision. Random audit strategy has indirectly related to tax
compliance decisions. Specially, the relationship between tax ethics beliefs
and tax compliance behavior is well documented. In this study we propose a model
that is intended to clarify the mechanims through which tax ethical beliefs
impact tax compliance decisions.
We beliefs that proposed model provides an important
contribution by providing a framework that outlines the routes which random
audit strategy, perceived probability of audit, tax ethical beliefs impacts to
tax compliance decisions.
Keywords: random audit strategy, perceived probability of audit, tax
ethical beliefs and tax
compliance decisions
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