PENGARUH REWARD, PEMERIKSAAN PAJAK, DAN PENALTI TERHADAP PENINGKATAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI INDONESIA

INFO ARTHA

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Field Value
 
Title
PENGARUH REWARD, PEMERIKSAAN PAJAK, DAN PENALTI TERHADAP PENINGKATAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI INDONESIA
 
Creator Iskandar, nFN
Andriani, Arifah Fibri
 
Subject
kepatuhan pajak; pemeriksaan pajak; reward; penalti
 
Description
This research is adopting previous research by Bazart and Pickhardt (2010) with the intention to seek answer whether the effect of reward, tax audit, and penalty in improving compliance individual taxpayer will provide similar results in Indonesia. This research uses experimental research methodology. Experimental forms used in this study is the Time Series Design. The experimental results in Indonesia showed that the implementation of reward for taxpayers along with the implementation of a tax audit and penalty have a positive impact on tax compliance if a private person rather than simply applying the tax assessment and penalties only. In addition, the reward has an impact on the increasing number of contributions reported by an individual taxpayer. Where a positive effect on compliance reward makes taxpayer potential tax evasion becomes a potential obedient taxpayer taxes. 
 
Publisher Polytechnic of State Finance STAN
 
Contributor

 
Date 2017-05-23
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://jurnal.pknstan.ac.id/index.php/JIA/article/view/47
 
Source INFO ARTHA; Vol 3 (2016): Edisi Maret; 124-137
JURNAL INFO ARTHA; Vol 3 (2016): Edisi Maret; 124-137
2581-0839
0852-6737
 
Language ind
 
Relation http://jurnal.pknstan.ac.id/index.php/JIA/article/view/47/35
 
Rights Copyright (c) 2017 INFO ARTHA
 

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