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
Movement toward a predominantly electronic journal collection
Purpose – To address the UNLV Libraries movement toward a predominantly electronic journal collection including evaluation of library collection and reevaluation of organizational structure, staff resources and workflow to find the best ways to provide library users with timely and reliable access to electronic resources.Design/methodology/approach – A range of UNLV Libraries initiatives in building and managing electronic resources is described to demonstrate how the library moved from a predominantly print environment to a predominantly electronic environment. The paper consists of sections: development of the electronic resources collection, reengineering acquisitions/periodicals, new responsibilities and new skills, next steps, and conclusion.Findings – Since 1999, the composition of the Libraries journal collection has been dramatically changed. The percentage of print‐only subscriptions decreased from 59 percent in 1990 to 20 percent in 2004, while electronic journals jumped from 35 percent to 75 pe...