文章基本信息

标题：The Factors that Influence the Non-Compliance of Corporate Taxpayers in the Implementation of Tax Amnesty
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作者：Umi Wakhidah ; Umi Wakhidah ; Prabowo Yudho Jayanto 等
期刊名称：Accounting Analysis Journal
印刷版ISSN：2252-6765
出版年度：2018
卷号：7
期号：2
页码：69-78
DOI：10.15294/aaj.v7i2.19395
语种：English
出版社：Universitas Negeri Semarang
摘要：The aim of this research is to examine and analyze the factors that affect corporate taxpayers’ non-compliance in the implementation of Tax Amnesty. The population in this research is all the compulsory taxpayer of SPT registered in KPP Pratama Kebumen amount 3.436. The number of samples examined as many as 60 corporate taxpayers’ obligatory SPT using non-probability sampling method with incidental sampling samples. The analytical method used is Structural Equation Modelling (SEM) with Partial Least Square (PLS) path modelling analysis tool SmartPLS 3. The result of the research shows that taxpayers perception on tax evasion has a positive effect on taxpayer noncompliance in Tax Amnesty implementation, tax awareness, taxpayers perception on sanction, moral norms, and social norms negatively affect on taxpayer non-compliance in Tax Amnesty implementation. Meanwhile, the variable perception of taxpayers on justice, intention to behave disobediently, and religiosity does not affect the non-compliance of taxpayers in the implementation of Tax Amnesty. The results of this study can be concluded that taxpayer non-compliance in the implementation of Tax Amnesty influenced by taxpayer perception on tax evasion, tax awareness, taxpayer perception on sanction, moral norm, and social nor.
关键词：Tax Amnesty; Perception of Taxpayers; Tax Awareness; Norm; Behavioural Intention; Religiosity