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Journal : infestasi

Relevansi Slippery Slope Theory Ditinjau Dari Perspektif Gender Wajib Pajak I Nyoman Putra Yasa; Sunitha Devi; I Putu Hendra Martadinata
InFestasi Vol 16, No 1 (2020): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v16i1.6628

Abstract

This study aims to reveal the potential causes of the phenomenon of increasing taxpayer compliance in Bali which was previously very difficult to achieve. This study examines the relevance of the slippery slope theory in terms of taxpayer's gender perspective through testing the impact of different conditions of taxpayer trusts and tax authorities on mandatory compliance tax, and the impact of gender differences on taxpayer behavior in certain conditions of trust and power, which also affects the level of tax compliance. This research was carried out by using the experimental method with a 2x2x1 design. The experimental participants consisted of taxpayers who were purposive sampling selected, which were then grouped into four main groups based on treatment variables and gender. Further data analysis will be carried out quantitatively using the two-way analysis of variance (ANOVA) method. The results of this study indicate that taxpayers’ trust in the tax authority is the most important factor in encouraging taxpayers’ compliance to pay taxes voluntarily, and is able to suppress individual opportunist behavior caused by gender differences of the taxpayers
Co-Authors Aditya Putra, I Putu Wahyu Ak. S.E. Desak Nyoman Sri Werastuti . Alit, Ngurah Anan, Made Wimantara Ayu Melda Tri Santi Aziz Zulkifli Rahman Budiarta, Luh Gede Rahayu Budiasih, I Gusti Nyoman Cantika Sweca Sariani Christoper Owen Geraldi Cintya Paramitha Ida Ayu Putu Desak Putu Erna Juliarmini Dewa Made Kramas Artha Wiguna Dewa Nyoman Badera Dewi, Gusti Ayu Ketut Rencana Sari Dewi, Luh Gede Kusuma Dewi, Ni Luh Manik Asih Arta Dewi, Putu Eka Dianita Marvilianti Egi Prayana Febriyanti, Ni Luh Meilina Gede Adi Yuniarta Gusti Ayu Tunince Arianti I Gd Nandra Hary Wiguna, I Gd Nandra Hary I Gede Agus Pertama Yudantara I Gede Arya Wigarba I Gede Hestha Mahan Dana I Gusti Ayu Nyoman Budiasih I Gusti Ayu Purnamawati I Gusti Putu Geria Warsita Widya Darma I Kadek Yasa Saputra I Nyoman Dedi Setiadi I Nyoman Putra Yasa I Putu Gede Diatmika I Putu Hendra Martadinata . I Putu Wahyu Aditya Putra Ida Ayu Wulan Setyari Kadek Heni Yuliana Sari Kadek Sinta Dewi Kadek Yudi Wiguna Ketut Saryoni Komang Adi Kurniawan Saputra Komang Trisna Ayu Widari leny sukmayanti Lucy Sri Musmini Luh Gede Kusuma Dewi Luh Gede Rahayu Budiarta Luh Putu Ithiasa Utami Devi Made Riki Ponga Kusyanda Mahendra, Kadek Yogi Dwi Martin Mahardika, A.A.N. Yudha Merliana Dewi Muttiwijaya, Gede Teguh Prasetya Ngurah Alit Ni Komang Sri Purnami Ni Luh Asri Savitri Ni Luh Budiari Ni Luh Gede Erni Sulindawati Ni Luh Gede Yastini Ni Luh Indrawati Ni Luh Putu Yunita Agustini Ni Luh Vira Sugiani Ni Made Sindy Warasniasih Ni Putu Noviyantini Noviyantini, Ni Putu Nyoman Ayu Wulan Trisna Dewi . Nyoman Suadnyana Pasek Nyoman Suadnyana Pasek, Nyoman Suadnyana Nyoman Trisna Herawati Pratama, Putu Adi Pratama, Putu Bayu Prayana, Egi Priandani, Ni Made Yanti Putra, I Gusti Made Priyambhada Putra, Putu Cipta Perdana Putu Adi Pratama Putu Ary Widnyana Putri Putu Bayu Pratama Putu Cipta Perdana Putra Putu Febriyanti Putu Riesty Masdiantini Putu Riesty Masdiantini Putu Riesty Masdiantini, Putu Riesty Putu Wulan Aprilina Kartini Rahmalia Fitri Manik Wulandari Riska Aprilia Romi Ananda Putra Sekarrini, Ni Luh Setiadi, I Nyoman Dedi Sofian Dwi Muliadi sukmayanti, leny Suryani, Kadek Ria Veramita Indrayani Dewi Windayani, Sang Putu