SINTESIS SISTEM AKUNTANSI PERPAJAKAN
Abstract: Synthesis of Tax Accounting Systems. This study aims to present an approach that can be considered in designing a tax accounting system to improve tax compliance. The method used is a meta-analysis of a number of journals. This research found that tax compliance is caused by several domina...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Brawijaya
2019-08-01
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| Series: | Jurnal Akuntansi Multiparadigma |
| Subjects: | |
| Online Access: | https://jamal.ub.ac.id/index.php/jamal/article/view/1127/pdf |
| Summary: | Abstract: Synthesis of Tax Accounting Systems. This study aims to present an approach that can be considered in designing a tax accounting system to improve tax compliance. The method used is a meta-analysis of a number of journals. This research found that tax compliance is caused by several dominant approaches, namely economics, psychology, sociology, trust, and legitimacy. Referring to the approach, the tax accounting system developed is a strict procedure (to capture economic tax compliance factors), responsive (to capture psychological and sociological tax compliance factors), and integration (combining economic and psychological approaches). |
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| ISSN: | 2086-7603 2089-5879 |