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Pengaruh Kompleksitas Peraturan Perpajakan, Resiko Penyesuaian Pemeriksaan dan Biaya Ketidakpatuhan terhadap Perilaku Kapatuhan Tax Professional dalam Pelaporan Pajak Badan.

Jurnal Ekonomi, volume 9, nomor 2, tahun 2005.
Journal from JIPTUNMERPP / 2008-01-09 09:44:54
Oleh : Fadjar O.P.S., Faculty_of_Economics_-_Merdeka_University_Malang (jurnalekonomi-feunmer@yahoo.com)
Dibuat : 2005-06-01, dengan file

Keyword : Complexcity of the tax law, trust, risk of audit adjusment, costs of noncompliance, compliance behavior.


This study examines the direct and indirect effects of complecity of the tax law, trust, risk of audit adjusment and costs of noncompliance on tax profesional’s compliencebehavior in corporate tax reporting. This study was conducted in Surabaya, East Java. The respondent of the study are tax professionals who have at least one year experience as tax professionals in the manufacturinf industry. One hundred and fifty four tax professional participated in this study. The data was analyzed using Structural Equation Modeling (SEM) with Amos version4.01. The findings of this study show that: (1) the effect of complexity of this tax law on tax professional’s compliance behavior is significant : (2) the effect of complexcity of the tax law on costs of noncompliance is positive and significant ; (3) The effect of risk of audit adjusment on tax professional’s compliance behavior is positive and significant ; (4) the effect of risk of audit adjusment on costs of noncomplience is positive and significant; and (5) The effect of costs noncompliance on tax profgessional’s compliance behavior is negative and significant.

Deskripsi Alternatif :

This study examines the direct and indirect effects of complecity of the tax law, trust, risk of audit adjusment and costs of noncompliance on tax profesional’s compliencebehavior in corporate tax reporting. This study was conducted in Surabaya, East Java. The respondent of the study are tax professionals who have at least one year experience as tax professionals in the manufacturinf industry. One hundred and fifty four tax professional participated in this study. The data was analyzed using Structural Equation Modeling (SEM) with Amos version4.01. The findings of this study show that: (1) the effect of complexity of this tax law on tax professional’s compliance behavior is significant : (2) the effect of complexcity of the tax law on costs of noncompliance is positive and significant ; (3) The effect of risk of audit adjusment on tax professional’s compliance behavior is positive and significant ; (4) the effect of risk of audit adjusment on costs of noncomplience is positive and significant; and (5) The effect of costs noncompliance on tax profgessional’s compliance behavior is negative and significant.


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PropertiNilai Properti
ID PublisherJIPTUNMERPP
OrganisasiF
Nama KontakDra. Wiwik Supriyanti, SS
AlamatJl. Terusan Halimun 11 B
KotaMalang
DaerahJawa Timur
NegaraIndonesia
Telepon0341-563504
Fax0341-563504
E-mail Administratorperpus@unmer.ac.id
E-mail CKOwsupriyanti@yahoo.com

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