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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Cakrawala Pendidikan The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma Jurnal NERS JURNAL AKUNTANSI UNIVERSITAS JEMBER Biopsikososial: Jurnal Ilmiah Psikologi Fakultas Psikologi Universitas Mercubuana Jakarta Jurnal Akuntansi dan Pajak ANALITIKA JURNAL DIVERSITA Assets: Jurnal Akuntansi dan Pendidikan J-MACC : Journal of Management and Accounting EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Bisnis dan Akuntansi Behavioral Accounting Journal Media Riset Akuntansi Auditing & Informasi Buletin Riset Psikologi dan Kesehatan Mental (BRPKM) Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan
Hamidah, Hamidah
Department Of Accounting, Faculty Of Economy, University Of Airlangga, Surabaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Neuroscience Nursing Social Sciences Other

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Journal : JURNAL AKUNTANSI UNIVERSITAS JEMBER

 1 
NIAT DAN PERILAKU WAJIP PAJAK ORANG PRIBADI MENGIKUTI PROGRAM TAX AMNESTY (STUDI FENOMENOLOGI) Yustina Wahyu Dwijayanti; Hamidah Hamidah
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 15 No 1 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v15i1.6877

Abstract

Tax amnesty is a government program that has the main objective of repatriating Indonesian owned funds stored overseas or owned by Indonesian taxpayers. Researchers use Theory of Planned Behavior as a basis to analyze the intention of the taxpayer in behaving to join the tax amnesty program. Behavioral intent is determined by three determinants of Attitude towards the behavior, subjective norms and perceived behavioral control. Researchers use the phenomenology approach because this method can reflect the direct experience of humans. Researchers will conduct semi-structured interviews to six individual taxpayers attending the tax amnesty program. Respondents in this study include two people taxpayers personally who work as an employee in the field of tax accounting, two people taxpayers personally UMKM, two person taxpayer person as an entrepreneur. Respondents follow this tax amnesty because of the influence of people around such as business partners, tax consultants and officers Tax Office. The results of this study, taxpayers did not report his property as a whole because government is not consistent with the program before the tax amnesty program. In addition, the number of individuals who use the gap and government funds for personal purposes make respondents are reluctant to pay taxes. Keywords: Tax Amnesty, Phenomenology, Theory of Planned Behavior
Co-Authors Ali Imron Anita Wijayanti BASSEM ISMAIL Christy Ruth Titiari Nainggolan Dewi Retno Suminar DIAN KRISTIYANI Erfan Rofiqi Fatichatur Rachmaniyah Gede Dion Syailendra Hanggara Budi Utomo Hari Basuki Notobroto Have Zulkarnaen I Gusti Ayu Putu Wulan Budisetyani I Made Narsa Mochammad Nurul Mohammad Herli Puput Mariyati Revi Cania Irnanda Ria Anindita Saikou Conteh Sang Ayu Ketut Tri Semaraputri Sarita Fajar Andini Shabrina Rahutami Nur Amalia Taufiqur Rohman Tridasa Novany Wijaya Wilianarti, Pipit Festi Wisnu Widya Asmara Yustina Wahyu Dwijayanti Zafirah Hanna Qaddura