GDL

Jurnal Ekonomi, Volume 9, Nomor 2, Juni 2005
Journal from JIPTUNMERPP / 2012-08-08 13:37:25
Oleh : Fadjar OP Siahaan, Faculty of Economics Merdeka University Malang
Dibuat : 2005-06-01, dengan file

Keyword : Complexity of the tax aw, trust, risk of audit adjusment, costs of noncompliance, compliance behavior

This study examines the direct and indirect effects of complexity of the tax law, trust,
risk of audit adjustent and costs of noncomplianceon tax professionals compliance behavior in corporate tax reporting. This study was conducted in Surabaya, East ava. The respondents of the study are tax professionals who have at least one year experience as tax professionals in the manfacturing industry. One hundred and fifty four tax professionals participated in this study. The data was analyzed using Structural Equattion Modelling (SEM) with Amos version 4.01. The findings of this study show that : (1) the effect of complexity of the tax law on tax profesionalÂ’s compliance behavior is insignificant ; (2) the effect of complexity of the tax law on costs of noncompliance ispositive and significant; (3) the effect of risk of audit adjustment on tax profesionalÂ’s compliance behavior is positive and significant; (4) the effect of risk of audit adjustment on costs of noncompliance is positive and significant; and (5) the effect of costs of noncompliance on tax professionalÂ’s compliance behavior is negative ad significant.

Deskripsi Alternatif :

This study examines the direct and indirect effects of complexity of the tax law, trust,
risk of audit adjustent and costs of noncomplianceon tax professionals compliance behavior in corporate tax reporting. This study was conducted in Surabaya, East ava. The respondents of the study are tax professionals who have at least one year experience as tax professionals in the manfacturing industry. One hundred and fifty four tax professionals participated in this study. The data was analyzed using Structural Equattion Modelling (SEM) with Amos version 4.01. The findings of this study show that : (1) the effect of complexity of the tax law on tax profesionalÂ’s compliance behavior is insignificant ; (2) the effect of complexity of the tax law on costs of noncompliance ispositive and significant; (3) the effect of risk of audit adjustment on tax profesionalÂ’s compliance behavior is positive and significant; (4) the effect of risk of audit adjustment on costs of noncompliance is positive and significant; and (5) the effect of costs of noncompliance on tax professionalÂ’s compliance behavior is negative ad significant.

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