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All Journal Jurnal Pengabdian Kepada Masyarakat Universitas Bangka Belitung IJBE (Integrated Journal of Business and Economics) GERVASI: Jurnal Pengabdian kepada Masyarakat JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Abdi Insani EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Ihtiyath : Jurnal Manajemen Keuangan Syariah JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Revenue : Jurnal Ilmiah Akuntansi Annals of Management and Organization Research Golden Ratio of Data in Summary Indo-Fintech Intellectuals: Journal of Economics and Business Indonesian Journal of Accounting and Business Budgeting: Jurnal Akuntansi Syariah
Nur Ahmad Ricky Rudianto
Universitas Bangka Belitung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Ihtiyath : Jurnal Manajemen Keuangan Syariah

 1 
TARIF PAJAK, PROBABILITAS PEMERIKSAAN PAJAK DAN TINGKAT KEPATUHAN PAJAK: SEBUAH STUDI EKSPERIMEN Rudianto, Nur Ahmad Ricky
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 2 No 1 (2018): Vol 2 No 1 September 2018
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (239.146 KB) | DOI: 10.32505/ihtiyath.v2i1.687

Abstract

This study examines the tax rates and probability of tax examination on taxpayer compliance. Based on experimental 2x2 factorial design data between subjects, par- ticipants given low tax rates manipulations tend to be more compliant than partici- pants given high tax rates manipulations, as well as the probability of tax examina- tion, participants tend to be more compliant on high probability of tax examination manipulation than low probability of tax examination manipulation. Lastly, the inter- action effect results do not show significant results. It was found that tax compliance can be achieved more effectively when low tax rates combined with high probability of tax examination. This study contributes to the tax compliance literature especially with the specific topic of tax rates and Probability of tax examination.
TARIF PAJAK, PROBABILITAS PEMERIKSAAN PAJAK DAN TINGKAT KEPATUHAN PAJAK: SEBUAH STUDI EKSPERIMEN Rudianto, Nur Ahmad Ricky
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 2 No 1 (2018): Vol 2 No 1 September 2018
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v2i1.687

Abstract

This study examines the tax rates and probability of tax examination on taxpayer compliance. Based on experimental 2x2 factorial design data between subjects, par- ticipants given low tax rates manipulations tend to be more compliant than partici- pants given high tax rates manipulations, as well as the probability of tax examina- tion, participants tend to be more compliant on high probability of tax examination manipulation than low probability of tax examination manipulation. Lastly, the inter- action effect results do not show significant results. It was found that tax compliance can be achieved more effectively when low tax rates combined with high probability of tax examination. This study contributes to the tax compliance literature especially with the specific topic of tax rates and Probability of tax examination.
TARIF PAJAK, PROBABILITAS PEMERIKSAAN PAJAK DAN TINGKAT KEPATUHAN PAJAK: SEBUAH STUDI EKSPERIMEN Ricky Rudianto, Nur Ahmad
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 2 No 2 (2018): Vol 2 No 2 Desember 2018
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v2i2.709

Abstract

This study examines the tax rates and probability of tax examination on taxpayer compliance. Based on experimental 2x2 factorial design data between subjects, participants given low tax rates manipulations tend to be more compliant than participants given high tax rates manipulations, as well as the probability of tax examination, participants tend to be more compliant on high probability of tax examination manipulation than low probability of tax examination manipulation. Lastly, the interaction effect results do not show significant results. It was found that tax compliance can be achieved more effectively when low tax rates combined with high probability of tax examination. This study contributes to the tax compliance literature especially with the specific topic of tax rates and Probability of tax examination.
Co-Authors Aprilian, Rahil Imainul Christianingrum Faisal Akbar, Muhammad Hengky Veru Purbolakseto, Hengky Veru Himmatul Ulyah Himmatul Ulyah Iqbal Fawwaz Nadiqa, Atalariq Julia Julia Julia Julia karmawan karmawan Nizwan Zukhri Putri, Tasya Kirana Maharani Reniati Reniati Sari, Apricilla Herdiana Septiani, Mutiara Suhaidar Suhaidar Suhaidar Suhaidar Tasya Kirana Maharani Putri Ulfa Ulfa Ulyah, Himmatul Vebtasvili Vebtasvili Welly Yandi Wenni Anggita Wenni Anggita, Wenni YANTO YANTO