Analysis of MSMEs Taxpayer Compliance with Religious Values Approach
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May 31, 2023
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References
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Beck, L. and Ajzen, I. (1991). Predicting dishonest actions using the theory of planned behavior. Journal of Research in Personality. 25, 285–301.
Djajadiningrat. (2014). Perpajakan Indonesia. Jakarta : Salemba empat
Ernawati, Yana, Yaya Sonjaya, Entar Sutisman, Komang Puspita Sari (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, Volume 4, hal 59-65.
Ghozali, I & Latan, H (2014) Partial Least Squares konsep, Teknik, dan aplikasi menggunakan Program SmartPLS 3.0, Semarang, Badan Penerbit Universitas Diponegoro.
Ilhamsyah, R. (2016). Pengaruh pemahaman dan pengetahuan wajib pajak tentang peraturanperpajakan, kesadaran wajib pajak, kualitas pelayanan, dan sanksi perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor (studi samsat kota malang). Jurnal Mahasiswa Perpajakan, 8(1), 1–9.
Kirchler, E., Hoelzl, E., dan Wahl, I. 2008. Enforced versus Voluntary Tax Compliance: The "Slippery Slope" Framework. Journal of Economic Psychology, 29(2), 210-225
Mohdali, Raihana dan Pope, Jeff. 2013. The influence of religiosity on taxpayers’ compliance attitudes: Empirical evidence from a mixed-methods study in Malaysia. Accounting Research Journal, Vol. 27 Iss: 1, pp.71 – 91
Panggabean, Hana., Hora Titra dan Juliana Murniati. 2014. Kearifan Lokal Keunggulan Global. Jakarta: Elex Media Computindo.
Ramdhani, Neila (2011) Penyusunan Alat Pengukur Berbasis Theory of Planned Behavior, BULETIN PSIKOLOGI, Fakultas Psikologi Universitas Gadjah Mada VOLUME 19, NO. 2, 2011: 55 – 69
Roth, J. A., Scholz, J. T., dan Witte, A. D. 1989. Taxpayer Compliance, Volume 1: An Agenda for Research. Philadelphia: University of Pennsylvania Press.
Torgler, B., dan Murphy, K. 2004. Tax Morale in Australia: What Shapes it and has it Changed Over Time? Journal of Australian Taxation, 7(2), 298-335.
Torgler, B. 2006. The Importance of Faith: Tax Morale and Religiosity. Journal of Economic Behavior dan Organization, 61(1), 81-109.
Utama, Andhika dan Dudi Wahyudi, (2016). Pengaruh Religiusitas terhadap Perilaku Kepatuhan Wajib Pajak Orang Pribadi di Propinsi DKI Jakarta. Jurnal Lingkar Widyaswara, Edisi 3 No. 2 April-Juni.
Beck, L. and Ajzen, I. (1991). Predicting dishonest actions using the theory of planned behavior. Journal of Research in Personality. 25, 285–301.
Djajadiningrat. (2014). Perpajakan Indonesia. Jakarta : Salemba empat
Ernawati, Yana, Yaya Sonjaya, Entar Sutisman, Komang Puspita Sari (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, Volume 4, hal 59-65.
Ghozali, I & Latan, H (2014) Partial Least Squares konsep, Teknik, dan aplikasi menggunakan Program SmartPLS 3.0, Semarang, Badan Penerbit Universitas Diponegoro.
Ilhamsyah, R. (2016). Pengaruh pemahaman dan pengetahuan wajib pajak tentang peraturanperpajakan, kesadaran wajib pajak, kualitas pelayanan, dan sanksi perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor (studi samsat kota malang). Jurnal Mahasiswa Perpajakan, 8(1), 1–9.
Kirchler, E., Hoelzl, E., dan Wahl, I. 2008. Enforced versus Voluntary Tax Compliance: The "Slippery Slope" Framework. Journal of Economic Psychology, 29(2), 210-225
Mohdali, Raihana dan Pope, Jeff. 2013. The influence of religiosity on taxpayers’ compliance attitudes: Empirical evidence from a mixed-methods study in Malaysia. Accounting Research Journal, Vol. 27 Iss: 1, pp.71 – 91
Panggabean, Hana., Hora Titra dan Juliana Murniati. 2014. Kearifan Lokal Keunggulan Global. Jakarta: Elex Media Computindo.
Ramdhani, Neila (2011) Penyusunan Alat Pengukur Berbasis Theory of Planned Behavior, BULETIN PSIKOLOGI, Fakultas Psikologi Universitas Gadjah Mada VOLUME 19, NO. 2, 2011: 55 – 69
Roth, J. A., Scholz, J. T., dan Witte, A. D. 1989. Taxpayer Compliance, Volume 1: An Agenda for Research. Philadelphia: University of Pennsylvania Press.
Torgler, B., dan Murphy, K. 2004. Tax Morale in Australia: What Shapes it and has it Changed Over Time? Journal of Australian Taxation, 7(2), 298-335.
Torgler, B. 2006. The Importance of Faith: Tax Morale and Religiosity. Journal of Economic Behavior dan Organization, 61(1), 81-109.
Utama, Andhika dan Dudi Wahyudi, (2016). Pengaruh Religiusitas terhadap Perilaku Kepatuhan Wajib Pajak Orang Pribadi di Propinsi DKI Jakarta. Jurnal Lingkar Widyaswara, Edisi 3 No. 2 April-Juni.