Tax Compliance Intention : Experimental Analysis Towards Belief, Feeling, and Attitude
International Journal of Science and Research (IJSR)

International Journal of Science and Research (IJSR)
www.ijsr.net | Most Trusted Research Journal Since Year 2012

ISSN: 2319-7064



Research Paper | Accounting | Indonesia | Volume 7 Issue 2, February 2018

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

Supriyati, Bambang Tjahjadi, I Made Narsa, Heru Tjaraka

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.

Keywords: Tax Compliance, Motivation Posture, Audit Strategy, Tax Sanction

Edition: Volume 7 Issue 2, February 2018

Pages: 335 - 341

Share this Article

How to Cite this Article?

Supriyati, Bambang Tjahjadi, I Made Narsa, Heru Tjaraka, "Tax Compliance Intention : Experimental Analysis Towards Belief, Feeling, and Attitude", International Journal of Science and Research (IJSR), https://www.ijsr.net/search_index_results_paperid.php?id=ART20179913, Volume 7 Issue 2, February 2018, 335 - 341

121 PDF Views | 89 PDF Downloads

Download Article PDF

Click below to Watch Video Lecture of Above Article

Share this Video Lecture



Similar Articles with Keyword 'Tax Compliance'

Research Paper, Accounting, Indonesia, Volume 7 Issue 2, February 2018

Pages: 335 - 341

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

Supriyati, Bambang Tjahjadi, I Made Narsa, Heru Tjaraka

Share this Article

Research Paper, Accounting, Indonesia, Volume 8 Issue 9, September 2019

Pages: 1097 - 1102

The Effect Modernization Tax Administration System and Tax Service on Tax Compliance and Tax Knowledge as Moderation Variable

Umi Khulsum, Waluyo

Share this Article

Research Paper, Accounting, Indonesia, Volume 8 Issue 5, May 2019

Pages: 787 - 791

Analysis on Tax Compliance in Indonesia (Case Study in The Tax Service Office Jakarta)

Nurarifin Jaya, Apollo

Share this Article

Research Paper, Accounting, Indonesia, Volume 8 Issue 9, September 2019

Pages: 1145 - 1147

The Effect of Understanding Taxation Regulations, Understanding Tax Accounting, Tax Planning and Application Modern Tax Administration System on Tax Compliance (Survey of Taxpayers Registered at Tax Office Cengkareng - Jakarta)

Budi Putra Lubis, Apollo

Share this Article
Top