PERKEMBANGAN MODEL PENELITIAN KEPATUHAN PAJAK

SIMAK

View Publication Info
 
 
Field Value
 
Title PERKEMBANGAN MODEL PENELITIAN KEPATUHAN PAJAK
 
Creator Cahyonowati, Nur
Darsono, Darsono
 
Description This article provides a review of the theories that are widely used in the study oftax compliance behavior on individual taxpayers. Tax compliance research startsfrom a traditional model that assumes taxpayer as a rational individual whomaximizes utility under conditions of uncertainty. This traditional model ignoresthe psychological aspect of human behavior. Tax compliance studies also raisepsychological issues such as justice, tax norms. The development of the taxcompliance model further integrates economic and psychological factors in taxcompliance decision making.
 
Publisher Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar
 
Date 2018-05-31
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://ojs.feb.uajm.ac.id/index.php/simak/article/view/8
 
Source SIMAK; Vol 16 No 01 (2018): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK); 01-11
2621-0320
1693-5047
 
Language eng
 
Relation http://ojs.feb.uajm.ac.id/index.php/simak/article/view/8/6
 
Rights Copyright (c) 2018 SIMAK
 

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