PENGARUH MORAL, SANKSI, DAN KEADILAN TERHADAP KEPATUHAN WAJIB PAJAK
P W P Pratiwi
Politeknik Negeri Bali
N.S. Hardika
Politeknik Negeri Bali
Keywords : self-assessment, tax morale, tax sanctions, and distributive justice dan the tax payer’s compliance.
Abstract
Abstract. In the self-assessment system, the internal and external factors that encourage
taxpayer compliance are important. The aim of this further research is because of
indications of non-compliance of individual taxpayers. This study analyzes the effect of tax
morale, tax sanctions and distributive justice on the compliance of individual taxpayers.
The sample determined based on the Slovin formula, the total population is 59.360 of
individual tax payers that listed in East Denpasar’s Tax Office, and based on the
calculation the sample 100 respondents was obtained. The data in this research were
obtained from the distribution of research questionnaires with measurements using a likert
scale from 1 (strongly disagree) to 5 (strongly agree). The analysis uses multiple regression
with the SPSS program. The results showed that partially each independent variable,which
consist of: tax morale, tax sanctions, and distributive justice had a positive and significant
influence on taxpayer’s compliance and simultaneously all of those variable had a positive
and significant effect on taxpayer’s compliance in East Denpasar Taxpayers. The results of
this study also show that both internal factors (tax morale) and external factors (tax
sanctions and distributive justice) are important factors that need to be considered to
improve individual taxpayer’s compliance.
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Published
2023-10-18
Published
Vol. 11No. 1 (2023): Simposium Nasional Akuntansi Vokasi (SNAV)