FACTORS AFFECTING COMPLIANCE WITH TAX REGULATIONS: A THEORY OF PLANNED BEHAVIOR ANALYSIS
This study aims to investigate the effect of perceived tax equity (vertical, horizontal and exchange), normative expectation (social and moral norms) and legal sanctions (detection risk and penalty magnitude) toward tax compliance intentions. The design of this research is quantitative method using...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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iVolga Press
2019-09-01
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| Series: | Russian Journal of Agricultural and Socio-Economic Sciences |
| Subjects: | |
| Online Access: | https://rjoas.com/issue-2019-09/article_21.pdf |
| Summary: | This study aims to investigate the effect of perceived tax equity (vertical, horizontal and exchange), normative expectation (social and moral norms) and legal sanctions (detection risk and penalty magnitude) toward tax compliance intentions. The design of this research is quantitative method using primary data. The sample used in this study consisted of 75 individual taxpayers who work as employees. Employees are the object of this research because they have a large portion in Indonesia’s taxpayer structure. This study was held in Jakarta as the capital city of Indonesia. Taxpayer in Jakarta is considered to be able to represent the characteristics of Indonesian tax payer. The result of this study shows that equity perception has a positive and significant effect towards tax compliance intentions. Moral and Social Norms has a positive and significant effect towards tax compliance intentions. This research also found that Penalty Magnitude has a positive and significant effect towards tax compliance intentions. Meanwhile, Detection Risk has no effect towards tax compliance intentions. |
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| ISSN: | 2226-1184 |