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Journal : Jurnal Pendidikan Akuntansi (JPAK)

Persepsi Wajib Pajak pada Pembingkaian Pemberitaan Kasus Penghindaran Pajak dalam Keputusan Kepatuhan Pajak Auril, Titania; Angriani, Elda; Nanda, Nanda; Ikhsan, Syarbini
Jurnal Pendidikan Akuntansi (JPAK) Vol. 11 No. 3 (2023)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v11n3.p327-336

Abstract

Framing causes individuals to have different behavior in making various decisions. In this research, the framing of tax avoidance news is one of the factors in taxpayers' perceptions of whether or not they will remain compliant with taxes after reading tax avoidance news. This research aims to find out how taxpayers perceive the framing of tax avoidance news in tax compliance decisions using the Theory of Planned Behavior (TPB) and the Theory of Reasoned Action (TRA) which are used as a basis for explaining changes in individual behavior when receiving the framing effect. This descriptive research was carried out by collecting primary data on the population, namely taxpayers in Pontianak City, West Kalimantan. This research data was collected from May to June 2023. Data was collected using interview techniques. Respondents in this study were selected using a purposive sampling technique. The findings in this research are the perception that taxpayers still choose to comply with taxes after hearing news about tax avoidance, which means that taxpayers think that news about tax avoidance is framed positively.
Co-Authors Adha, Howardi Visza Adrianto, Fajri Afrida Afrida Ahmad, Shidq Dhiyaurrahman AIDILA, DINA Aini, Latyfa’ Anggraeni, Maya Erliza Angriani, Elda Astari, Silvy Astrid, Astrid Auril, Titania Auzan, Zulfakar Azelia, Cindy Bakry, Mohammad Iqbal Balgis Balgis Bestfy Anitasari Chairunnisa Chairunnisa Chairunnisa, Yusfa Ciseta Yoda, Tilawatil Cumbhadrika, Chitto Damasri, Wulan Darman Darman Desfita, Mediana Din, Muhammad Elita, Anggun Dian Eriene, Eriene Dheanda Absharina Eva Zulisa Evi Hasnita, Evi Fatmawati, Kiki Febriana, Tita Adhaha Firmansyah, Adhitya Fitri Siregar, Irmalia Fitriani, Oriza Sativa Fitriani, Oryza Sativa Fuady, Khairul Hadinata Rambe, Indra Hamid Marpaung, Paisal Hamid, Afriadi Hasibuan, Nikmah Sari Hayat, Mustofa Howardi Visza Adha Hutabarat, Anis Pitria Ikhsan, Syarbini Imani, Rafki Indrawati Indrawati Jumriani, Jumriani Keri, Ismail Khairul, Weni Laia, Yuniati Luky Wahyu Sipahutar Magfirah Indah R Mapparessa, Nurlaela MARKUASA SIAGIAN, MUHAMMAD RAJASYAH Marvin Horale Pasaribu MASYURA, ELVIRA ENDAH Maulana, Irfahany Mawati, Mawati Melvariani Syari Batubara Miming Andika MUFIDAH, Andi Ainil Mukhlis Mukhlis Mya Yuwanita Suhanda Mya Yuwanita Suhanda Nabilla Nabilla Nandiatama, Rio Aditya Nasution, Fery Endang Ningsih, Sri Dewi Gusti Nizar Alfi, Muhamad Nurdin, Jurana Nurliani, Navila Nyoman, I Oktavia, Rahmi Olivia, Sonia Rida Pratiwi, Inggrit Prawiro, Radius Prima Astuti Handayani Pulungan, Husniah Ramadhani Putra, Fajrian Aulia Putri Nilam Sari Putri, Refalina Dwi Sagita Rafiqah Amanda Lubis, Rafiqah Amanda RAHMADANI, SHABRINA Rahmadasmi, Nola Reswita, Yefri Rizqa Hasanah Rosidin Rosidin Sa'dah, Lailatul Safrizal Safrizal Sapriani, Wiwita Saputra, Rahmat Saragi, Esrani Mutiara Br Sari, Kharisma Permata Savitri, Afridha Cita Silvy Astari Simamora, Grace July Arta Siregar, Irmalia Fitri Sufina, Meri Sumiati Sumiati Supriyono Supriyono Suraidah Suraidah, Suraidah Syaiful . Syapudra Hsb, Emdra Tanjung, Angga F. Tanra, Andi Ainil Mufidah Tesa Anggraini, Tesa Anggraini Tiarnida Nababan Try Winda4, Amisha Vina Sumsari, Vina Sumsari Wahyudi, Angga Wati, Laely Septiya Zahira, Rizka