Analysis of MSMEs Taxpayer Compliance with Religious Values Approach

Ajzen, I. (2002). Perceived Behavioral Control, Self-Efficacy, Locus of Control, and the Theory of Planned Behavior 1. Journal of Applied Social Psychology, 32(4), 665–683. https://doi.org/10.1111/j.1559-1816.2002.tb00236.x

Beck, L., & Ajzen, I. (1991). Predicting dishonest actions using the theory of planned behavior. Journal of Research in Personality, 25(3), 285–301. https://doi.org/10.1016/0092-6566(91)90021-H

Djajadiningrat. (2014). Perpajakan Indonesia. Salemba Empat.

Ermawati, Y., Sonjaya, Y., Sutisman, E., & Sari, K. P. (2022). Peran religiusitas, sanksi pajak, pengetahuan perpajakan, dan kualitas pelayanan pajak dalam meningkatkan kepatuhan wajib pajak orang pribadi. Proceeding of National Conference on Accounting & FInance, 4, 59–65. https://journal.uii.ac.id/NCAF/article/view/22091

Ghozali, I., & Latan, H. (2015). Partial least squares konsep, teknik dan aplikasi menggunakan program SmartPLS 3.0 untuk penelitian empiris (2nd ed.). Badan Penerbit Universitas Diponegoro.

Ilhamsyah, R., Endang, M. G. W., & Dewantara, R. Y. (2016). Pengaruh Pemahaman dan Pengetahuan Wajib Pajak Tentang Peraturan Perpajakan, Kesadaran Wajib Pajak, Kualitas Pelayanan, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Samsat Kota Malang). Jurnal Perpajakan (JEJAK), 8(1). https://www.neliti.com/publications/193583/pengaruh-pemahaman-dan-pengetahuan-wajib-pajak-tentang-peraturan-perpajakan-kesa

Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology, 29(2), 210–225. https://doi.org/10.1016/j.joep.2007.05.004

Kirchler, E., & Wahl, I. (2010). Tax compliance inventory TAX-I: Designing an inventory for surveys of tax compliance. Journal of Economic Psychology, 31(3), 331–346. https://doi.org/10.1016/j.joep.2010.01.002

Mohdali, R., & Pope, J. (2014). The influence of religiosity on taxpayers’ compliance attitudes. Accounting Research Journal, 27(1), 71–91. https://doi.org/10.1108/ARJ-08-2013-0061

Panggabean, H., Tjitra, H., & Murniati, J. (2014). cakrawala baru di era globalisasi. In Kearifan lokal keunggulan global : (p. 229). Elex Media Komputindo.

Ramdhani, N. (2011). Penyusunan Alat Pengukur Berbasis Theory of Planned Behavior. Buletin Psikologi, 19(2). https://doi.org/10.22146/bpsi.11557

Roth, J. A., Scholz, J. T., & Witte, A. D. (1989). Taxpayer Compliance, Volume 1 (J. A. Roth, J. T. Scholz, & A. D. Witte (eds.)). University of Pennsylvania Press. https://doi.org/10.9783/9781512806274

Tittle, C. R., & Welch, M. R. (1983). Religiosity and Deviance: Toward a Contingency Theory of Constraining Effects. Social Forces, 61(3), 653–682. https://doi.org/10.1093/sf/61.3.653

Torgler, B. (2006). The importance of faith: Tax morale and religiosity. Journal of Economic Behavior & Organization, 61(1), 81–109. https://ideas.repec.org/a/eee/jeborg/v61y2006i1p81-109.html

Torgler, B., & Murphy, K. (Tina). (2004). Tax morale in Australia: what shapes it and has it changed over time? Journal of Australian Taxation, 2(2), 298–335. https://researchprofiles.anu.edu.au/en/publications/tax-morale-in-australia-what-shapes-it-and-has-it-changed-over-ti

Utama, A., & Wahyudi, D. (2016). Pengaruh Religiusitas terhadap Perilaku Kepatuhan WajibPajak Orang Pribadi di Provinsi DKI Jakarta. Paper Riset Singkat, 3(2).