文章基本信息

标题：Pengaruh Postur Motivasi Terhadap Kepatuhan Wajib Pajak Orang Pribadi
其他标题：Pengaruh Postur Motivasi Terhadap Kepatuhan Wajib Pajak Orang Pribadi
本地全文：下载
作者：Yenni Mangoting ; Arja Sadjiarto
期刊名称：Jurnal Akuntansi dan Keuangan
印刷版ISSN：1411-0288
出版年度：2013
卷号：15
期号：2
页码：106-116
DOI：10.9744/jak.15.2.106-116
语种：English
出版社：Universitas Kristen Petra
摘要：The purpose of this study is to determine whether motivational factors using the motivational indicators of posture affects individual taxpayer compliance in submit the annual tax return. Samples used are 36 individual taxpayers who run small businesses. Multiple regression analysis is used to examine the data. The results shows that motivational factors by using motivational posture indicators such as commitment, capitulation, resistance and disengagement partially not affect an individual taxpayer in performing tax compliance. Whereas motivational factors using the game playing indicators partially affects compliance of the individual taxpayer in performing tax compliance. Simultaneously, all the variables affect the tax compliance of the individual taxpayer.
关键词：Motivation; Tax Payer; commitment; capitulation; resistance; disengagement; game playing.