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Pengujian tingkat kepatuhan pembayaran pajak penghasilan wajib pajak orang pribadi non karyawan
In a tax system where taxpayers actively report, calculate, and ultimately pay their own taxes, it is clear that tax cheating is always a problem. As a result, extensive works on this topic have been made. We can see for instance the standard ecenometrical model developed by Allingham and Sandmo. These writers, in essence, argue that a taxpayer faces a dilemma whether he will report all or part of his income at the time of tax return lodgment. The decision would depend on several factors but mainly they are the probability of detection and the amount of penalty rate. A decision to cheat would be taken if its possible risks are lower than the benefits. This research looks at the same topic for individual non employee taxpayers in Tangerang. The results generally show that these taxpayers tend to pay tax lower in its proportion of their gross income. The analysis also reveals that middle income taxpayers are more likely to engange in tax-cheating game while taxpayers that belong to the lower and higher income groups are less likely to do so. In general, however, the higher the income, the lower the amount of taxes that they pay relative to their gross income. This is consistent with the theory prediction as long as the relative risk aversion decreases with income..
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| PSB lt.2 - Karya Akhir | 1 | |
| PSB lt.dasar - Pascasarjana | 1 |
| Penerbit | : Jurnal BPPK 2011 |
|---|---|
| Edisi | - |
| Subjek | Income tax Tax avoidance Tax compliance Tax evasion Taxpayers BPPK |
| ISBN/ISSN | - |
| Klasifikasi | NONE |
| Deskripsi Fisik | - |
| Info Detail Spesifik | BPPK302011 |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |