Peran Norma dan Sanksi Terhadap Peningkatan Kepatuhan Pajak Sukarela dan Paksaan
The problem that is being faced by the Indonesian government is due to the non-fulfillment of the target of state revenues from taxes in recent years, making voluntary tax compliance and coercive tax compliance interesting for research. The current development of the theory of tax compliance states...
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| Format: | Article |
| Language: | English |
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Universitas Islam Sultan Agung Semarang
2022-01-01
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| Series: | Jurnal Akuntansi Indonesia |
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| Online Access: | http://jurnal.unissula.ac.id/index.php/jai/article/view/15509 |
| _version_ | 1828122354731974656 |
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| author | Nora Hilmia Primasari |
| author_facet | Nora Hilmia Primasari |
| author_sort | Nora Hilmia Primasari |
| collection | DOAJ |
| description | The problem that is being faced by the Indonesian government is due to the non-fulfillment of the target of state revenues from taxes in recent years, making voluntary tax compliance and coercive tax compliance interesting for research. The current development of the theory of tax compliance states that social-psychological factors have as important a role as deterrence factors. This study analyzes the influence, personal norms, social norms, national norms, and sanctions on voluntary compliance and coercive compliance. The population taken in this study are individual taxpayers who do independent work in the South Jakarta area. The type of data used in this study is primary data (primary data). The data used in the study were obtained from the answers to the questionnaire as many as 108 respondents. The research data were analyzed using the SEM PLS analysis tool. The results show that personal norms and social norms have a positive effect on voluntary compliance, social norms and national norms have no effect on coercive compliance, national norms have a negative effect on coercive compliance, sanction have no effect on voluntary compliance and forced compliance. |
| first_indexed | 2024-04-11T14:34:14Z |
| format | Article |
| id | doaj.art-6bfa22ea3c01477880739ab0cb562229 |
| institution | Directory Open Access Journal |
| issn | 0216-6747 2655-9552 |
| language | English |
| last_indexed | 2024-04-11T14:34:14Z |
| publishDate | 2022-01-01 |
| publisher | Universitas Islam Sultan Agung Semarang |
| record_format | Article |
| series | Jurnal Akuntansi Indonesia |
| spelling | doaj.art-6bfa22ea3c01477880739ab0cb5622292022-12-22T04:18:25ZengUniversitas Islam Sultan Agung SemarangJurnal Akuntansi Indonesia0216-67472655-95522022-01-01111597210.30659/jai.11.1.59-72Peran Norma dan Sanksi Terhadap Peningkatan Kepatuhan Pajak Sukarela dan PaksaanNora Hilmia Primasari0Fakultas Ekonomi dan Bisnis Universitas Budi LuhurThe problem that is being faced by the Indonesian government is due to the non-fulfillment of the target of state revenues from taxes in recent years, making voluntary tax compliance and coercive tax compliance interesting for research. The current development of the theory of tax compliance states that social-psychological factors have as important a role as deterrence factors. This study analyzes the influence, personal norms, social norms, national norms, and sanctions on voluntary compliance and coercive compliance. The population taken in this study are individual taxpayers who do independent work in the South Jakarta area. The type of data used in this study is primary data (primary data). The data used in the study were obtained from the answers to the questionnaire as many as 108 respondents. The research data were analyzed using the SEM PLS analysis tool. The results show that personal norms and social norms have a positive effect on voluntary compliance, social norms and national norms have no effect on coercive compliance, national norms have a negative effect on coercive compliance, sanction have no effect on voluntary compliance and forced compliance.http://jurnal.unissula.ac.id/index.php/jai/article/view/15509tax compliancevoluntary compliancecoercion compliancenormssanctions |
| spellingShingle | Nora Hilmia Primasari Peran Norma dan Sanksi Terhadap Peningkatan Kepatuhan Pajak Sukarela dan Paksaan Jurnal Akuntansi Indonesia tax compliance voluntary compliance coercion compliance norms sanctions |
| title | Peran Norma dan Sanksi Terhadap Peningkatan Kepatuhan Pajak Sukarela dan Paksaan |
| title_full | Peran Norma dan Sanksi Terhadap Peningkatan Kepatuhan Pajak Sukarela dan Paksaan |
| title_fullStr | Peran Norma dan Sanksi Terhadap Peningkatan Kepatuhan Pajak Sukarela dan Paksaan |
| title_full_unstemmed | Peran Norma dan Sanksi Terhadap Peningkatan Kepatuhan Pajak Sukarela dan Paksaan |
| title_short | Peran Norma dan Sanksi Terhadap Peningkatan Kepatuhan Pajak Sukarela dan Paksaan |
| title_sort | peran norma dan sanksi terhadap peningkatan kepatuhan pajak sukarela dan paksaan |
| topic | tax compliance voluntary compliance coercion compliance norms sanctions |
| url | http://jurnal.unissula.ac.id/index.php/jai/article/view/15509 |
| work_keys_str_mv | AT norahilmiaprimasari perannormadansanksiterhadappeningkatankepatuhanpajaksukareladanpaksaan |