The aims of this research is to do relevance on taxpayer compliance attitude based on slippery slope theory. The method used in this research is an experimental method with 63 taxpayers as the samples. The result of this research found that taxpayer trust level on tax authority has a positive and significant influence on taxpayer willingness to pay their tax, while tax authority’s power in watching over taxation process does not affect voluntary taxpayer compliance in paying tax. The highest voluntary taxpayer compliance rate is shown by the taxpayer with high trust in tax authority and has strong tax authority. On the other hand, the lowest voluntary taxpayer compliance rate is shown by the taxpayer with low trust on tax authority and have weak tax authority. In summary, this research supported the slippery slope theory and is hoped to be able to strengthen the relevance of slippery slope theory in explaining taxpayer compliance attitude.
ABSTRAKPenelitian ini menganalisis hubungan antara kecerdasan emosional dan love of money terhadap perilaku etis mahasiswa. Universitas Pendidikan Ganesha menjadi lokasi dalam penelitian ini, tepatnya di program studi S1 Akuntansi. Subjek penelitian yang dijadikan sampel yaitu mahasiswa S1 akuntansi angkatan tahun 2016 dan 2017 dikarenakan mereka telah menempuh mata kuliah akuntasi keperilakuan. Sampel dipilih dengan menggunakan teknik random sampling (sampel acak). Metode pengumpulan data menggunakan kuesioner berupa daftar pertanyaan yang akan diberikan kepada responden. Kuesioner dibagikan saat mahasiswa melakukan bimbingan dalam penyusunan KRS (kartu rencana studi), penulis memberikan ke setiap mahasiswa yang datang untuk bimbingan. Kuesioner yang dibagikan dengan yang kembali berjumlah 76 data. Hipotesis diuji dengan menggunakan teknik analisis regresi linear berganda dengan bantuan program SPSS. Variabel independen terdiri dari kecerdasan emosional dan love of money, sedangkan perilaku etis mahasiswa merupakan variabel dependen. Jenis data yang digunakan yaitu kuantitatif dengan sumber data primer.Berdasarkan hasil analisis dan pembahasan yang telah dilakukan maka perilaku tidak etis mahasiswa dipengaruhi secara positif oleh love of money sedangkan dipengaruhi secara negatif oleh kecerdasan emosional.Kata Kunci: kecerdasan emosional, love of money, perilaku etis.ABSTRACTThis study analyzes the relationship between emotional intelligence and love of money on students' ethical behavior. Universitas Pendidikan Ganesha is the location in this study, precisely in the S1 Accounting study program. The research subjects who were sampled were S1 accounting students of the year 2016 and 2017. Samples were selected using random sampling techniques (random samples). Data collection method uses a questionnaire in the form of a list of questions that will be given to respondents. Questionnaires were distributed when students conducted guidance in the preparation of the KRS (study plan card), the author gave to each student who came for guidance. Questionnaires distributed with the return amounted to 76 data. The hypothesis was tested using multiple linear regression analysis techniques with the help of SPSS program. Independent variables consist of emotional intelligence and love of money, while students' ethical behavior is the dependent variable. The type of data used is quantitative with primary data sources. Based on the results of the analysis and discussion that has been done then the unethical behavior of students is positively influenced by love of money while negatively influenced by emotional intelligence.Keywords: emotional intelligence, love of money, ethical behavior.
Kepatuhan pajak adalah salah satu masalah yang banyak dibahas dalam studi perilaku. Menurut pengetahuan peneliti, penelitian saat ini sebagian besar meneliti niat kepatuhan wajib pajak, dan penelitian tentang perilaku kepatuhan wajib pajak masih terbatas. Oleh karena itu, penelitian ini bertujuan untuk menguji perilaku kepatuhan wajib pajak dengan menggunakan salah satu elemen dari Theory of Planned Behavior, yaitu kontrol perilaku yang dirasakan, dan nilai-nilai kearifan lokal, yaitu Tri Kaya Parisudha. Penelitian ini menggunakan metode eksperimen dengan jumlah sampel sebanyak 68 wajib pajak. Berdasarkan analisis menggunakan ANOVA, penelitian ini menemukan bahwa ada interaksi antara kontrol perilaku yang dirasakan dan Tri Kaya Parisudha dalam mempengaruhi perilaku kepatuhan wajib pajak. Penerapan nilai-nilai Tri Kaya Parisudha dan peran otoritas pajak dalam membentuk kontrol perilaku yang dipersepsikan wajib pajak dapat meningkatkan kepatuhan wajib pajak untuk membayar pajak. Hasil penelitian ini diharapkan dapat memperkuat relevansi Theory of Planned Behavior dalam menjelaskan perilaku kepatuhan wajib pajak tanpa mengabaikan aspek kearifan lokal.
This study aims to analyze the effect of corporate social responsibility disclosure and corporate governance on aggressive tax action. This study analyzes corporate social responsibility disclosure based on Global Reporting Initiative (GRI), corporate governance analysis using Asean Corporate Governance Scorecard and measurement of aggressive tax action by using abnormal book tax difference (ABTD). This study was conducted using secondary data in the form of annual reports and financial statements of companies listed on the Indonesia Stock Exchange in 2012-2014. Sampling was done by purposive sampling, with non probability method. Determination of many samples based on companies that disclose corporate social responsibility in accordance with content analysis on GRI4. Using regression analysis for testing the research model, the results of the analysis show that the disclosure of corporate social responsibility negatively affects aggressive tax action. The results also show that corporate governance through corporate boards can reduce aggressive tax action by firms, while the audit committee and internal audit in this study have little effect on the tendency of aggressive tax action. The study's contribution is to examine corporate governance factors that have not been tested in research on social responsibility by using GRI and Asean Scorecard measures against aggressive tax action.
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