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Zulrizka Iskandar
Universitas Padjadjaran
Social Sciences

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Faktor-Faktor Psikologis sebagai Determinan Kepatuhan Pajak: Studi Eksplorasi pada Wajib Pajak Elis Anisah Fitriah; Zulrizka Iskandar; Wilis Srisayekti; Zainal Abidin
Psympathic : Jurnal Ilmiah Psikologi Vol 6, No 1 (2019): PSYMPATHIC
Publisher : Fakultas Psikologi, Universitas Islam Negeri (UIN) Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/psy.v6i1.4701

Abstract

This study aimed to explore the cognition of taxpayers related to their experience in reporting income tax and understand what the influencing factors on the willingness to pay taxes. Interpretative phenomenology design was applied through semi-structured interviews to four taxpayers as participants. Data was analyzed by developing of textures and structural descriptions. The results showed that psychological factors that considered by participant in their tax behavior including knowledge about the system and tax regulation as well as information on the use of tax returns; perceived service and trust in tax authority. Further research is needed to understand the dynamics of psychological variables in influencing tax behavior with cooperative perspective instead of compliance to avoid punishment.
Co-Authors Elis Anisah Fitriah, Elis Anisah Wilis Srisayekti Zainal Abidin