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All Journal Jurnal Gizi Jurnal Penelitian dan Evaluasi Pendidikan SOCA: Jurnal Sosial Ekonomi Pertanian INFERENSI Jurnal Studi Sosial Program Pascasarjana P-IPS Jurnal Tekun Indonesian Journal Of Civil Engineering Education Jurnal Gizi dan Dietetik Indonesia (Indonesian Journal of Nutrition and Dietetics) Jurnal Pertanian Agros The Accounting Journal of Binaniaga Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal ULTIMA Accounting YUME : Journal of Management Seminar Nasional Lahan Suboptimal JOURNAL OF SPORT EDUCATION (JOPE) Jurnal Pembelajaran Biologi : Kajian Biologi dan Pembelajarannya Social, Humanities, and Educational Studies (SHEs): Conference Series Jurnal Sekretari Universitas Pamulang Grouper: Jurnal Ilmiah Perikanan Budimas : Jurnal Pengabdian Masyarakat SEMAR Physical Education, Health and Recreation Journal Indonesian Science Education Research (ISER) Prosiding Konferensi Nasional PKM-CSR PENGABDIAN SOSIAL Dewantara: Jurnal Pendidikan Sosial Humaniora Termometer: Jurnal Ilmiah Ilmu Kesehatan Dan Kedokteran Diagnosa: Jurnal Ilmu Kesehatan dan Keperawatan Jurnal Mahasiswa Ilmu Kesehatan Eksekusi: Jurnal Ilmu Hukum dan Administrasi Negara Hakim: Jurnal Ilmu Hukum dan Sosial Jurnal Sains Student Research Maslahah: Jurnal Manajemen dan Ekonomi Syariah Causa: Jurnal Hukum dan Kewarganegaraan Inovasi Kesehatan Global International Journal of Law, Crime and Justice Moral : Jurnal Kajian Pendidikan Islam Prosiding Seminar Nasional Ilmu Hukum Proceeding International Collaborative Conference on Multidisciplinary Science
Waluyo Waluyo
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Journal : Jurnal Tekun

 1 
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN PAJAK, DENGAN PENDEKATAN PERILAKU DAN ETIKA (Studi Empiris Pada Perusahaan PMA Yang Terdaftar Di Kanwil DJP Jakarta Khusus) Deden Tarmidi; Waluyo Waluyo
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 5, No 1 (2014)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v5i1.276

Abstract

The purpose of this research is examine the factors that affect tax compliance, with the approach  Theory of Planned Behavior (TPB) and ethics. The fact that tax compliance is still low in Indonesia, including foreign investment companies (PMA). Variables used for this research based on some previous research such as Schifter and Ajzen (1985), Ajzen (1991), Recker (1994), Hanno and Violette (1996), Blanthorne (2000), Bobek and Hatfield (2003) Ajzen and Fishbein (2005), Trivedi et. al. (2005), Mustikasari (2007), Hutagaol (2007), Harinurdin (2009), Wangsa (2009), Ernawati and Purnomosidhi (2011), and Damayanti (2012) with slight modification. The samples of this research consisted of one hundred and fifty tax professional as a representative of  foreign investment company (PMA) in Kanwil DJP Jakarta Khusus. Structural Equation Modeling (SEM) was used for data analysis. The result showed that ethics of tax professional as PMA representative contributes a significant positive to tax compliance. The empirical results show that in order to improve tax compliance behavior of taxpayers, ethics in environment must continue to growed, Directorate General of Taxation can conduct a psychological approach to the taxpayer in order to further improve compliance in implementing their taxation . Keywords: Theory of Planned Behavior, Ethics, Tax Compliance
Co-Authors A G Thamrin Adhiningdyah Mulyani Taufiqs Aef Permadi Afif Luthfi Afriyanah Afriyanah AG Tamrin Agustiana Agustiana Ajeng Fitrianingrum Andra Noviana Andrianto Saputra Angky Soedrijanto Anis Rahmawati Aryanti Nurhidayati Asianto Nugroho Atekan Atekan Auliya Dwiyanti Avin Giovanus Ayu Intan Sari Budi Siswanto Cahyo Muarif Wibowo Pratama Danang Tulus Prasetya Deden Tarmidi Dewi Oktaviani Dwi Ratna Ningsih Eka Della Amel Nur Samsu Elza Ismail Erika Dewi Noorratri Fatma Ulfatun Najicha Fenthy Marlina Safitri Fery Lusviana Widiany Fitrotun Nahdiyah Halim Betta Sugiri Hari Kusuma Yuda Tama Harjoyo Harjoyo Hartati Hartati Hasruddin Hasruddin Hermawati Sholeh Ida Nugroho Saputro Ika Silvitasari Ismirah Ismirah Joni Karman Jumakir Jumakir Lavenia Herawan Liski Andari Noskivianti Luluk Afiatuz Zahro Maria Ulfa Melyana Okta Apriani Muhammad Renaldi Aditya Putra Nancy Marchelly Nani Nuraini Sarah Nelinda Melando Norma Aprilia Fanni Pius Triwahyudi Puput Nabila Purwono SR R Gunawan Sudarmanto Rahayu Subekti Raihan Ardiansyah Ramadhan Fajar Prasetyo Riri Oktarini Riyadi Riyadi Rosanti Pradhita Ramadhani Rosita Candrakirana Rusdiaman Rauf Sabrina Nur Baiti Sapto Hermawan Sarjoko Sarjoko Serly Sovia Lajuba Silfi Indriani Siska Suhartina Siti Zubaidah Slamet Riyadi Sri Sumarni Sudjarwo Sudjarwo Sugiyarto Sugiyarto Sukatiman Sukatiman sunardi sunardi Suparwoto Suparwoto Suparwoto Suparwoto Suri Emma Surya Kelana Basri Susilawati Susilawati Suwandi Suwandi Taufiq Lilo Adi Sucipto Toif Fadzoli Tri Agus Siswanto Tri Aprilijanto Utomo Valdera Yudistira Wahyu Noviansyah Wasis Sugandha Wida Astuti Yohana Virgiana Zaki Zainal Arifin