PENGARUH ETIKA, SANKSI PAJAK, MODERNISASI SISTEM, DAN TRANSPARANSI PAJAK TERHADAP KEPATUHAN PAJAK

Penulis

  • Afuan Fajrian Putra Fakultas Ekonomi Universitas Islam Indonesia, Yogyakarta image/svg+xml

DOI:

https://doi.org/10.30659/jai.6.1.1-12

Abstrak

This study aims to examine the factors that influence taxpayer compliance in paying taxes. The variables used in
this study include ethics, tax penalties, the modernization of the system, tax transparency and tested its effect on tax
compliance in paying taxes. This research will examine these factors either simultaneously or partially. The population
used in this research are lecturers of all faculty at private university in Yogyakarta. The number of respondents in this
research is 86 people, by using formula slovin and the data collecting technique is by questionnaire. The data analysis
method is by multiple regression with the help of statistical software SPSS version 16. The results of this research
indicate that the ethical factors, tax penalties, modernization of the system, and tax transparency simultaneously
significant effect on tax compliance in paying taxes While partially, tax penalty, modernizing the system, and the
transparency of the tax are doesn’t positive effect to tax compliance in paying taxes and just ethical factor is positive
effect to tax compliance in paying taxes.

Keywords: Ethics, Tax Penalties, Modernization the System, Tax Transparency, Tax Compliance

Unduhan

Diterbitkan

2017-01-10

Terbitan

Vol 6 No 1 (2017): JURNAL AKUNTANSI INDONESIA

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