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...
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| Format: | Article |
| Language: | English |
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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 |
| _version_ | 1818322242711322624 |
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| author | Dewi Prastiwi I Made Narsa Heru Tjaraka |
| author_facet | Dewi Prastiwi I Made Narsa Heru Tjaraka |
| author_sort | Dewi Prastiwi |
| collection | DOAJ |
| description | 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). |
| first_indexed | 2024-12-13T10:53:41Z |
| format | Article |
| id | doaj.art-82e867cee9a5488e895787c903bbfe0e |
| institution | Directory Open Access Journal |
| issn | 2086-7603 2089-5879 |
| language | English |
| last_indexed | 2024-12-13T10:53:41Z |
| publishDate | 2019-08-01 |
| publisher | University of Brawijaya |
| record_format | Article |
| series | Jurnal Akuntansi Multiparadigma |
| spelling | doaj.art-82e867cee9a5488e895787c903bbfe0e2022-12-21T23:49:43ZengUniversity of BrawijayaJurnal Akuntansi Multiparadigma2086-76032089-58792019-08-0110227629410.18202/jamal.2019.08.10016SINTESIS SISTEM AKUNTANSI PERPAJAKANDewi Prastiwi 0I Made Narsa1Heru Tjaraka 2Universitas AirlanggaUniversitas AirlanggaUniversitas AirlanggaAbstract: 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).https://jamal.ub.ac.id/index.php/jamal/article/view/1127/pdfkeadilankepatuhan pajakwajib pajak |
| spellingShingle | Dewi Prastiwi I Made Narsa Heru Tjaraka SINTESIS SISTEM AKUNTANSI PERPAJAKAN Jurnal Akuntansi Multiparadigma keadilan kepatuhan pajak wajib pajak |
| title | SINTESIS SISTEM AKUNTANSI PERPAJAKAN |
| title_full | SINTESIS SISTEM AKUNTANSI PERPAJAKAN |
| title_fullStr | SINTESIS SISTEM AKUNTANSI PERPAJAKAN |
| title_full_unstemmed | SINTESIS SISTEM AKUNTANSI PERPAJAKAN |
| title_short | SINTESIS SISTEM AKUNTANSI PERPAJAKAN |
| title_sort | sintesis sistem akuntansi perpajakan |
| topic | keadilan kepatuhan pajak wajib pajak |
| url | https://jamal.ub.ac.id/index.php/jamal/article/view/1127/pdf |
| work_keys_str_mv | AT dewiprastiwi sintesissistemakuntansiperpajakan AT imadenarsa sintesissistemakuntansiperpajakan AT herutjaraka sintesissistemakuntansiperpajakan |