E-JURNAL AKUNTANSI
Vol 11 No 1 (2015)

FAKTOR EKSTERNAL DAN INTERNAL YANG MEMENGARUHI MOTIVASI DALAM MEMENUHI KEWAJIBAN PERPAJAKAN

Komang Mega Budiarti (FEB UNUD)
Putu Dyan Yaniartha (FEB UNUD)



Article Info

Publish Date
01 Apr 2015

Abstract

The level of compliance is based on how much motivation taxpayers in meeting tax obligations, sourced from external and internal factors. The purpose of this study was to determine the effect of each variable perceptions of corruption, gender, and moral norms on motivation in meeting tax obligations. The location of this study in the Tax Office Primary South Badung. Convenience sampling technique and the sample was 99 respondents using individual taxpayer non-employees. The collection of data by the media questionnaires and analysis techniques used multiple linear regression with dummy variables. The results showed that each of these variables negatively affect the perception of corruption cases, the gender effect, and moral norms have positive influence on the motivation in meeting tax obligations.

Copyrights © 2015






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...