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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Journal of Economics, Business, & Accountancy Ventura Infestasi Journal of Accounting and Investment PRIVE: Jurnal Riset Akuntansi dan Keuangan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Akuntansi dan Keuangan
I Putu Hendra Martadinata .
Universitas Pendidikan Ganesha
Humanities Economics, Econometrics & Finance Social Sciences

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Journal : Infestasi

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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 Apriana, Kadek Vina Ary Ariyana, I Komang Astawa, I Gede Putu Banu Dewi, Ni Kade Febi Suryan Dewi, Putu Eka Dianita Marvilianti Diputra, Ida Bagus Raminra Padma Dipya, I Nyoman Trinayana Dwi Martani Edy Sujana Gede Indirayanti Kusumaputri, Ida Ayu I Gede Putu Banu Astawa I Komang Bayu Arta Jaya I Made Pradana Adiputra I Nyoman Putra Yasa I Putu Gede Diatmika Ida Bagus Raminra Padma Diputra Kadek Hari Kusuma Lucy Sri Musmini Made Arie Wahyuni Made Aristia Prayudi Nyoman Agus Mahapradnya Nyoman Suadnyana Pasek, Nyoman Suadnyana Nyoman Trisna Herawati Putu Sukma Kurniawan, Putu Sukma Sari, Luh Kade Dwi Purnama Sunitha Devi Suriawan, Ketut Wibawa, I Gede Agus Handrynata