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Titisari Dian Prastiwi
Universitas Surabaya
Economics, Econometrics & Finance Social Sciences

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FRAMING DAN GENDER DALAM KEPATUHAN PAJAK : STUDI EKSPERIMEN Titisari Dian Prastiwi; Theresia Woro Damayanti
Akuntansi dan Teknologi Informasi Vol. 13 No. 1 (2019): Volume 13, No. 1, Maret 2019
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (185.096 KB) | DOI: 10.24123/jati.v13i1.2840

Abstract

Framing causes differences individual behavior in making various decisions. One of them is the decision regarding tax compliance. This research study’s aimed to examine where there are differences in tax compliance behaviour between those who receive positive and negative framing and differences in individual tax compliance behavior based on personal attributes in the form of masculine and feminine gender. Prospect theory used as a basis for explaining changes in individual behavior when receiving framing effects. This study was conducted by primary data in the scope of Bachelor’s Degree of Accountancy at FEB UKSW who took Taxation Management. This experiment design was consisted of 2 x 2 between subject factorial designs. The result of this study prove that there is no influence between framing and gender on tax compliance.The results that obtained from the examination of interaction also prove that there is no influence that is difference between positive and negative framing and or masculine and feminine gender on tax compliance.
Co-Authors Theresia Woro Damayanti