Obedience Pressure and Tax Sanction: An Experimental Study on Tax Compliance

This research aims to test the influence of tax sanction and obedience pressure on tax compliance. By applying a 2x2 between-subject factorial experiment method, this research has found the empirical evidence that taxpayers tend to be more tax-compliant when the tax sanction is high rather than low....

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Bibliographic Details
Main Authors: Kadek Pranetha Prananjaya, Niluh Putu Dian Rosalina Handayani Narsa
Format: Article
Language:Indonesian
Published: Petra Christian University 2019-11-01
Series:Jurnal Akuntansi dan Keuangan
Subjects:
Online Access:http://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/21804