FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK ORANG PRIBADI ATAS PERILAKU PENGGELAPAN PAJAK (Studi Empiris pada Wajib Pajak Terdaftar di KPP Pratama Semarang Candisari)
This study aimed to analyze factors that affect taxpayer’s perceptions on tax evasion. These factors are the taxpayer’s knowledge, service of tax officer and tax sanction. The population in this study are individual taxpayers who registered in KPP Pratama Semarang Candisari. This research was replicated from the previous research, Prasetyo (2010) and Rahman (2013). The difference between this research and the previous ones are in the object and the location. Previous studies were done at Surakarta and Jakarta, while this study was conducted with using respondents from individual taxpayer who enrolled at Semarang. The sampling technique in this study used convenience sampling method. Determination of the sample numbers used the formula of Slovin 100 respondents. The hypothesis of this study was analyzed by SPSS software. Then the multiple regression analysis was used to examine the relationship between the variables above. The result of this study indicate that all of hypothesis that have been proposed are accepted. The implications of this study indicate that tax evasion was viewed as unethical acts. Direktorat Jenderal Pajak needs to regularly hold socialization that tax revenue are importance for the development in order to increase awareness of taxation in Semarang.
PENGARUH PROBABILITAS PEMERIKSAAN PAJAK DAN KONFLIK WAJIB PAJAK TERHADAP KEPUTUSAN PENGELAKAN PAJAK (Studi Eksperimen pada Mahasiswa Program Pasca Sarjana Fakultas Ekonomi Universitas Diponegoro Semarang)
This study uses two independent variables (audit probability and goal conflict) to provide a theoretical explanation for individual’s tax evasion judgments. While there is ample evidence on the deterrent effect of increased tax audit probability on tax payer noncompliance, there is less evidence related to the potential role that goal conflict (i.e., when tax payer’s interests conflict with the interests of tax collecting agency) may have on noncompliance behavior. Therefore, we examine the effect of tax audit probability and goal conflict in individual’s tax evasion judgments. The goal conflict was taken from a case in Indonesia which happened in the beginning of year 2010. It happened when an employee of tax collecting agency misused the money which should be paid for the government in great amount. It caused many people take a boycott action for paying tax to the government for their incredulity to the tax collecting agency. Results indicate that audit probability and goal conflict influence tax payers’ evasion decisions. This result indicates though the audit probability is high and the goal conflict is high, the tax payer’s compliance decision is still lower than when the goal conflict is low and audit probability is high. Keywords : tax, tax compliance, tax evasion, audit probability, goal conflict
Recovering the frontier state : war, ethnicity, and state in Afghanistan
Chapter 1 Table of Contents Chapter 2 1 Introduction Chapter 3 2 Ethnicity, Political Power, and Fragmentation Chapter 4 3 Rise of the Taliban and Civil War Chapter 5 4 The United States and War on Terrorism Chapter 6 5 Restructuring the Afghan State Chapter 7 6 Political Economy of Drugs and Warlordism Chapter 8 7 Afghanistan and Neighboring States Chapter 9 8 Conclusion Chapter 10 Bibliography