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All Journal Journal of Accounting and Investment AKTSAR: Jurnal Akuntansi Syariah SEIKO : Journal of Management & Business Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JAF- Journal of Accounting and Finance Accounting Profession Journal (APAJI) Jurnal Pengabdian Kepada Masyarakat Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Research Horizon Jurnal Akuntansi Kontemporer
Muliati Muliati
Universitas Tadulako
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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THE DETERMINANTS OF TAX COMPLIANCE: LOVING OR FEARING Arung Gihna Mayapada; Muliati Muliati; Tampang Tampang; Erlina Djaniba
Jurnal Akuntansi Kontemporer Vol. 13 No. 2 (2021)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v13i2.3066

Abstract

Research Purposes. This study aims to analyze the internal and external determinants of tax compliance. The internal determinant in this study is a feeling of love for the motherland which is manifested through the soul of patriotism and nationalism. Meanwhile, external determinants that cause fear of taxpayers are tax sanctions.Research Methods. The type of this research is quantitative research. The research data was obtained by distributing questionnaires to all individual taxpayers registered at the Tax Office of Palu. The sampling method is used a random sampling technique so that the total sample of this study is 94 respondents. The data analysis method used in this study is multiple linear regression analysis.Research Results and Findings. The results show that the spirit of patriotism does not affect taxpayers to comply with tax regulations. Meanwhile, nationalism has a significant effect on tax compliance. Meanwhile, tax sanctions have proven unable to increase tax compliance. The findings of this study have implications for the economic theory of tax compliance and social identity theory.
Co-Authors Abdul Kahar Abdul Pattawe Abdullah, Muhammad Ikbal Andi Chairil Furqan Andi Mattulada Arief Budi Santoso Arista Arista Arung Gihna Mayapada Erlina Djaniba Femilia Zahra Fikry Karim Irfandi A. Noyo Kasmawati Kasmawati Muhammad Bakri Muhammad Darma Halwi Muhammad Din Muhammad Ikbal Abdulllah Mustamin Mustamin Nina Yusnita Yamin Nurdin, Jurana Rahayu Indriasari Tampang Tampang Totanan, Chalarce Yulia Gita Samir Yulianti Yulianti Yustiana Djaelani Zainuddin Zainuddin