Pengaruh Tarif Pajak dan Probabilitas Audit terhadap Kepatuhan Pajak Penghasilan (Studi Eksperimen Laboratorium)
| Main Author: | Kalangi, Lintje |
|---|---|
| Format: | Article application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL"
, 2014
|
| Online Access: |
http://ejournal.unsrat.ac.id/index.php/goodwill/article/view/4927 |
| ctrlnum |
article-4927 |
|---|---|
| fullrecord |
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">Pengaruh Tarif Pajak dan Probabilitas Audit terhadap Kepatuhan Pajak Penghasilan (Studi Eksperimen Laboratorium)</title><creator>Kalangi, Lintje</creator><description lang="en-US">The objective of this research  is to analyze   the effect of tax rates, and the probability of audit on individual income tax compliance.This research is an explanatory  research, which done through  laboratory experiment, to explain the casual   relationships (causality)  between variables. Participants of  this experiment  consit of 30  students Master of Accounting and Accounting Professional  Program at Faculty of Economics, Sam Ratulangi University, Manado. The model analysis was of the research  using Normal Censored Tobit ).The results indicate that: (1)  tax rate has  positive effect on tax compliance behavior. (2) probability of audit has   positive effect on compliance tax and changes in probability  of audit level has different effect   on compliance tax.</description><publisher lang="en-US">JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL"</publisher><contributor lang="en-US"/><date>2014-06-27</date><type>Journal:Article</type><type>File:application/pdf</type><identifier>http://ejournal.unsrat.ac.id/index.php/goodwill/article/view/4927</identifier><source lang="en-US">JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL"; Vol 5, No 1 (2014): Goodwill</source><language>eng</language><recordID>article-4927</recordID></dc>
|
| language |
eng |
| format |
Journal:Article Journal File:application/pdf File Journal:eJournal |
| author |
Kalangi, Lintje |
| title |
Pengaruh Tarif Pajak dan Probabilitas Audit terhadap Kepatuhan Pajak Penghasilan (Studi Eksperimen Laboratorium) |
| publisher |
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" |
| publishDate |
2014 |
| url |
http://ejournal.unsrat.ac.id/index.php/goodwill/article/view/4927 |
| contents |
The objective of this research is to analyze the effect of tax rates, and the probability of audit on individual income tax compliance.This research is an explanatory research, which done through laboratory experiment, to explain the casual relationships (causality) between variables. Participants of this experiment consit of 30 students Master of Accounting and Accounting Professional Program at Faculty of Economics, Sam Ratulangi University, Manado. The model analysis was of the research using Normal Censored Tobit ).The results indicate that: (1) tax rate has positive effect on tax compliance behavior. (2) probability of audit has positive effect on compliance tax and changes in probability of audit level has different effect on compliance tax. |
| id |
IOS1945.article-4927 |
| institution |
Universitas Sam Ratulangi |
| institution_id |
22 |
| institution_type |
library:university library |
| library |
Perpustakaan Universitas Sam Ratulangi |
| library_id |
591 |
| collection |
JURNAL RISET AKUNTANSI DAN AUDITING |
| repository_id |
1945 |
| subject_area |
Ekonomi |
| city |
KOTA MANADO |
| province |
SULAWESI UTARA |
| repoId |
IOS1945 |
| first_indexed |
2016-09-22T18:47:41Z |
| last_indexed |
2016-09-22T18:47:41Z |
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dc |
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1685745786161201152 |
| score |
17.60506 |