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Journal : Syntax Literate: Jurnal Ilmiah Indonesia

Literature Reviews of Internal Aspects of Individual Taxpayers That Influence Tax-Paying Compliance Dyah Pita Sari, Ratna Hindria
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : CV. Ridwan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (141.512 KB) | DOI: 10.36418/syntax-literate.v6i12.5052

Abstract

Studies on individual taxpayer compliance have been carried out. Several internal factors from within the taxpayer can affect taxpayer compliance. In this study, researchers will identify any internal factors affecting taxpayer compliance in paying taxes. Researchers reviewed 20 articles related to internal factors that can affect tax compliance. Such internal factors include tax morale, education level, income level, age, and gender. According to the 20 articles, there are still inconsistencies. Several studies have stated that these internal factors affect taxpayer compliance. Another study states that the internal factors did not affect taxpayer compliance.
Tax Morale: Kesadaran Pajak Generasi Muda sebagai Wujud Bela Negara Ratna Hindria Dyah Pita Sari; Ayunita Ajengtiyas Saputri Mashuri
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (532.119 KB) | DOI: 10.36418/syntax-literate.v7i5.7125

Abstract

Penelitian ini bertujuan untuk menguji bagaimana tax morale generasi muda Indonesia dalam memenuhi kewajiban perpajakannya pada saat generasi muda telah memenuhi syarat sebagai wajib pajak orang pribadi. Pada penelitian ini, menggunakan metode survey dengan sampel mahasiswa Strata 1 pada UPN Veteran Jakarta, UPN Veteran Yogyakarta, dan UPN Veteran Jawa Timur. Jumlah sampel penelitian adalah 499 mahasiswa dengan Teknik pemilihan sampel acak. Hasil penelitian menunjukkan bahwa norma sosial dan kepercayaan kepada pemerintah berpengaruh terhadap tax morale generasi muda. Hasil ini bertolak belakang dengan keadilan pajak tidak mampu mempengaruhi tax morale generasi muda.