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QUO VADIS KEPATUHAN PAJAK?

Mangoting, Yenni (2018) QUO VADIS KEPATUHAN PAJAK? Jurnal Akuntansi Multiparadigma, 9 (3). pp. 451-470. ISSN 2086-7603

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    Abstract

    Abstrak: Quo Vadis Kepatuhan Pajak? Penelitian ini bertujuan untuk mengidentifikasi, menilai, dan memberikan interpretasi hasil penelitian kualitatif tentang kepatuhan pajak. Metode yang dijadikan alat analisis adalah meta sintesis terhadap sejumlah temuan dalam penelitian kualitatif mengenai kepatuhan pajak. Hasil penelitian ini menjelaskan perlunya menciptakan model ketaatan pajak yang berkomitmen. Komitmen menjadi landasan wajib pajak dan otoritas pajak mengemban bagian peran dan kewajiban masing-masing secara proporsional. Kepatuhan pajak dengan komitmen akan mendukung pengumpulan pajak berbasis self assessment, yang meletakkan kewenangan penuh kepada wajib pajak untuk menjalankan ketentuan perpajakan sendiri secara sukarela. Abstract: Quo Vadis The Tax Compliance? This study aims to identify, assess and interpret the results of qualitative research on tax compliance. The method used as an analytical tool is meta-synthesis of a number of findings in qualitative research regarding tax compliance. The results of this study explain the need to create a committed tax compliance model. Commitment becomes the basis of taxpayers and tax authorities to carry out part of their respective roles and obligations proportionally. Tax compliance with a commitment will support the tax collection based on self assessment, which places full authority on taxpayers to carry out their own taxation terms voluntarily.

    Item Type: Article
    Uncontrolled Keywords: kepatuhan pajak, self assessment, ketentuan perpajakan
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    Divisions: Faculty of Economic > Accounting Department
    Depositing User: Admin
    Date Deposited: 05 Apr 2019 21:45
    Last Modified: 16 Apr 2019 16:53
    URI: http://repository.petra.ac.id/id/eprint/18245

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