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All Journal Jurnal Akuntansi Kontemporer
Pegy Dwi Yuliani Purwanto
UIN SUNAN AMPEL SURABAYA
Economics, Econometrics & Finance

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BEHAVIORAL ACCOUNTING PERSPECTIVE ON CORPORATE TAXPAYER COMPLIANCE Pegy Dwi Yuliani Purwanto; Ratna Anggraini Aripratiwi; Imam Buchori; Luqita Romaisyah
Jurnal Akuntansi Kontemporer Vol. 18 No. 3 (2026): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

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Abstract

Research Purposes. This study aims to analyze and describe, in depth, taxpayer compliance from a behavioral accounting perspective at CV Langkah Kencana. Research Methods. This study uses a qualitative approach with an explanatory case study method. Research Results and Findings. The results show that tax compliance in Langkah Kencana's CV is shaped by a dynamic interaction between internal integrity, based on the leader's religiosity, and the psychological burden from pressure of supervision by the tax authorities. Although the company's motivation and attitude towards tax obligations tend to be positive, the high frequency of SP2DK issuance has been proven to trigger administrative trauma in the form of stress and anxiety that can hinder the effectiveness of communication between taxpayers and tax officers. This study concludes that compliance evaluation from a behavioral accounting perspective proves that ideal tax compliance requires synergy between taxpayer integrity, government regulatory fairness, and support of a modern administrative system. These findings provide empirical evidence for tax authorities and business actors on the importance of considering human psychological factors when designing supervisory policies to improve tax compliance sustainably.
Co-Authors Aripratiwi, Ratna Anggraini Imam Buchori Romaisyah, Luqita