Ihtiyath : Jurnal Manajemen Keuangan Syariah
Vol 2 No 1 (2018): Vol 2 No 1 September 2018

TARIF PAJAK, PROBABILITAS PEMERIKSAAN PAJAK DAN TINGKAT KEPATUHAN PAJAK: SEBUAH STUDI EKSPERIMEN

Rudianto, Nur Ahmad Ricky (Unknown)

Article Info

Publish Date
11 Sep 2018

Abstract

This study examines the tax rates and probability of tax examination on taxpayer compliance. Based on experimental 2x2 factorial design data between subjects, par- ticipants given low tax rates manipulations tend to be more compliant than partici- pants given high tax rates manipulations, as well as the probability of tax examina- tion, participants tend to be more compliant on high probability of tax examination manipulation than low probability of tax examination manipulation. Lastly, the inter- action effect results do not show significant results. It was found that tax compliance can be achieved more effectively when low tax rates combined with high probability of tax examination. This study contributes to the tax compliance literature especially with the specific topic of tax rates and Probability of tax examination.  

Copyrights © 2018




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Full PDF
239.146 KB
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Ihtiyath : Jurnal Manajemen Keuangan Syariah
Website

Abbrev

ihtiyath

Publisher

Institut Agama Islam Negeri Zawiyah Cot Kala Langsa

Subject

Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

Description

Ihtiyath : Jurnal Manajemen Keuangan Syariah was published by the Faculty of Economics and Islamic Business IAIN Langsa which aims to disseminate research results and ideas of academics and practitioners in the field of Islamic finance management. The topics in Ihtiyath Journal include sharia ...