PENGARUH KEADILAN, NORMA EKSPEKTASI, SANKSI DAN RELIGIUSITAS TERHADAP NIAT DAN KETIDAK PATUHAN PAJAK

Yesi Mutia Basri, Raja Adri Satriawan Surya

Abstract


This study aimed to analyze the effect of perceived tax equity, normativeexpectations (social and moral norms), legal sanctions (detection risk and penalty magnitude)and religiosity on Intention non tax compliance and non compliance behavior . In this study,Ajzen’s (1991) Theory of Planned Behavior is used as a theoretical framework to extend andcomplement tax research.The data set of the study was obtained from the survey applied to100 individual taxpayers in KPP Pratama Tampan-Pekanbaru. The results show equityperception of the tax system and moral norm have significant effect on intention but socialnorm, detection risk, penalty magnitude, and religiosity do not have effect on intention.Penalty magnitude, religiosity and intention have significant effect on non compliance behavior

DOI: 10.15408/akt.v7i3.2733


Keywords


Theory of Planned Behavior, Intention non tax compliance, Non compliance behavior, perceived tax equity, normative expectation, legal sanction, religiosity

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DOI: https://doi.org/10.15408/akt.v7i3.2733 Abstract - 0 PDF - 0

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Department of Accounting, Faculty of Economic and Business,
Syarif Hidayatullah State Islamic University
Jl. Ir. H. Juanda no 95, Ciputat 15412, Tangerang Selatan, Banten, Indonesia
Phone:+62(21) 7493318, Fax.: +62 (21) 7496006. e-Mail: akuntabilitas@uinjkt.ac.id 

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