PENGARUH PERSEPSI KEADILAN PAJAK DALAM PERATURAN PEMERINTAH REPUBLIK INDONESIA NOMOR 46 TAHUN 2013 TERHADAP KEPATUHAN DALAM MEMENUHI KEWAJIBAN PERPAJAKAN
The purpose of this research is to analyze the influence of perceptions of tax fairness towards compliance in fulfilling taxation of obligations. Azmi and Perumal (2008) identified five of tax fairness dimension: general fairness, exchanges with government, special provisions, tax rates, and self-in...
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Islam Institut Agama Islam Negeri Sultan Maulana Hasanuddin
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Online Access: | http://journal.islamiconomic.or.id/index.php/ijei/article/view/71 |
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doaj-fab9dd60431b4496b7610026b1cd93162020-11-24T23:24:32ZindIslam Institut Agama Islam Negeri Sultan Maulana HasanuddinIslamiconomic: Jurnal Ekonomi Islam2085-36962541-41272018-01-018210.32678/ijei.v8i2.7163PENGARUH PERSEPSI KEADILAN PAJAK DALAM PERATURAN PEMERINTAH REPUBLIK INDONESIA NOMOR 46 TAHUN 2013 TERHADAP KEPATUHAN DALAM MEMENUHI KEWAJIBAN PERPAJAKANSOLIYAH WULANDARI0ANDRIE BUDIAJI1UIN SMH BANTENUIN SYARIF HIDAYATULLAH JAKARTAThe purpose of this research is to analyze the influence of perceptions of tax fairness towards compliance in fulfilling taxation of obligations. Azmi and Perumal (2008) identified five of tax fairness dimension: general fairness, exchanges with government, special provisions, tax rates, and self-interest towards individual taxpayers compliance.This research used primary data obtained by distributing questionnaire to micro and small business owners in Center of Promotion and Marketing Horticultural Department of Marine and Agriculture DKI Jakarta. Multiple regression analysis was used to identify dimensions of tax fairness that influence compliance in fulfilling taxation obligations.The results of this research indicate that general fairness and the structure of tax rates influence towards compliance of micro and small businesses in fulfilling taxation obligations, while exchange with government, special provisions, and self-interest does not influence towards compliance of micro and small businesses in fulfilling taxation obligations.http://journal.islamiconomic.or.id/index.php/ijei/article/view/71General Fairness, Exchanges with Government, Special Provisions, The Structure of Tax Rates, Self-Interest, and Compliance in Fulfilling Taxation Obligations. |
collection |
DOAJ |
language |
Indonesian |
format |
Article |
sources |
DOAJ |
author |
SOLIYAH WULANDARI ANDRIE BUDIAJI |
spellingShingle |
SOLIYAH WULANDARI ANDRIE BUDIAJI PENGARUH PERSEPSI KEADILAN PAJAK DALAM PERATURAN PEMERINTAH REPUBLIK INDONESIA NOMOR 46 TAHUN 2013 TERHADAP KEPATUHAN DALAM MEMENUHI KEWAJIBAN PERPAJAKAN Islamiconomic: Jurnal Ekonomi Islam General Fairness, Exchanges with Government, Special Provisions, The Structure of Tax Rates, Self-Interest, and Compliance in Fulfilling Taxation Obligations. |
author_facet |
SOLIYAH WULANDARI ANDRIE BUDIAJI |
author_sort |
SOLIYAH WULANDARI |
title |
PENGARUH PERSEPSI KEADILAN PAJAK DALAM PERATURAN PEMERINTAH REPUBLIK INDONESIA NOMOR 46 TAHUN 2013 TERHADAP KEPATUHAN DALAM MEMENUHI KEWAJIBAN PERPAJAKAN |
title_short |
PENGARUH PERSEPSI KEADILAN PAJAK DALAM PERATURAN PEMERINTAH REPUBLIK INDONESIA NOMOR 46 TAHUN 2013 TERHADAP KEPATUHAN DALAM MEMENUHI KEWAJIBAN PERPAJAKAN |
title_full |
PENGARUH PERSEPSI KEADILAN PAJAK DALAM PERATURAN PEMERINTAH REPUBLIK INDONESIA NOMOR 46 TAHUN 2013 TERHADAP KEPATUHAN DALAM MEMENUHI KEWAJIBAN PERPAJAKAN |
title_fullStr |
PENGARUH PERSEPSI KEADILAN PAJAK DALAM PERATURAN PEMERINTAH REPUBLIK INDONESIA NOMOR 46 TAHUN 2013 TERHADAP KEPATUHAN DALAM MEMENUHI KEWAJIBAN PERPAJAKAN |
title_full_unstemmed |
PENGARUH PERSEPSI KEADILAN PAJAK DALAM PERATURAN PEMERINTAH REPUBLIK INDONESIA NOMOR 46 TAHUN 2013 TERHADAP KEPATUHAN DALAM MEMENUHI KEWAJIBAN PERPAJAKAN |
title_sort |
pengaruh persepsi keadilan pajak dalam peraturan pemerintah republik indonesia nomor 46 tahun 2013 terhadap kepatuhan dalam memenuhi kewajiban perpajakan |
publisher |
Islam Institut Agama Islam Negeri Sultan Maulana Hasanuddin |
series |
Islamiconomic: Jurnal Ekonomi Islam |
issn |
2085-3696 2541-4127 |
publishDate |
2018-01-01 |
description |
The purpose of this research is to analyze the influence of perceptions of tax fairness towards compliance in fulfilling taxation of obligations. Azmi and Perumal (2008) identified five of tax fairness dimension: general fairness, exchanges with government, special provisions, tax rates, and self-interest towards individual taxpayers compliance.This research used primary data obtained by distributing questionnaire to micro and small business owners in Center of Promotion and Marketing Horticultural Department of Marine and Agriculture DKI Jakarta. Multiple regression analysis was used to identify dimensions of tax fairness that influence compliance in fulfilling taxation obligations.The results of this research indicate that general fairness and the structure of tax rates influence towards compliance of micro and small businesses in fulfilling taxation obligations, while exchange with government, special provisions, and self-interest does not influence towards compliance of micro and small businesses in fulfilling taxation obligations. |
topic |
General Fairness, Exchanges with Government, Special Provisions, The Structure of Tax Rates, Self-Interest, and Compliance in Fulfilling Taxation Obligations. |
url |
http://journal.islamiconomic.or.id/index.php/ijei/article/view/71 |
work_keys_str_mv |
AT soliyahwulandari pengaruhpersepsikeadilanpajakdalamperaturanpemerintahrepublikindonesianomor46tahun2013terhadapkepatuhandalammemenuhikewajibanperpajakan AT andriebudiaji pengaruhpersepsikeadilanpajakdalamperaturanpemerintahrepublikindonesianomor46tahun2013terhadapkepatuhandalammemenuhikewajibanperpajakan |
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1725560183274340352 |