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

Authors

  • Yesi Mutia Basri Riau University, Pakanbaru
  • Raja Adri Satriawan Surya Riau University, Pakanbaru

DOI:

https://doi.org/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

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

Author Biographies

  • Yesi Mutia Basri, Riau University, Pakanbaru
    Department of Accounting
  • Raja Adri Satriawan Surya, Riau University, Pakanbaru
    Department of Accounting

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Published

2014-08-01

Issue

Vol. 7 No. 3 (2014): Akuntabilitas

Section

Articles