This study examined the behavior of the taxpayer in relation to tax compliance. This study developed the Theory of Fiscal Psychology and Subjective Norm to explain tax compliance behavior. The research sample of 323 individual taxpayers in the Central Java. Data collection was conducted by survey method. This study provides empirical evidence that Theory of Fiscal Psychology and Subjective Norm can explain tax compliance behavior. This means that the tax compliance behavior is influenced by the intention to comply, while the intention to comply is influenced by subjective norms and of the perception of the government.
Academic Fraud Behaviour of Accountinng Students: Fraud Triangle Dimension. This study examine the dimensions of Fraud Triangle to explain this effect on the student's cheating. This study uses a model of research The Academic Dishonesty Scale modifi cation. Sample in this study were 217 accounting students in Brawijaya University Malang. Data was collected through survey methods. This study have obtained empirical evidence that student's cheating behaviorwas determined by the dimensions of the Fraud Triangle consists of incentive, opportunity and rationalization. Abstrak:perilaku kecurangan akademik mahasiswa akuntansi: dimensi fraud triangle. Studi ini menguji dimensi Fraud Triangle untuk menjelaskan perilaku kecurangan akademik mahasiswa dengan menggunakan model The Academic Dishonesty Scale modifi cation. Sampel penelitian adalah 217 mahasiswa akuntansi Universitas Brawijaya Malang. Data dikumpulkan dengan metoda survei. Hasil penelitian memperoleh bukti empiris bahwa perilaku kecurangan mahasiswa ditentukan oleh dimensi Fraud Triangle yaitu tekanan, peluang dan rasionalisasi. Kata kunci: perilaku kecurangan akademik, tekanan, peluang, rasionalisasi.
Abstrak: Determinan Perencanaan Pajak dan Perilaku Kepatuhan Wajib Pajak Badan. Penelitian ini dilakukan untuk mengetahui faktor-faktor yang memengaruhi penerapan perencanaan pajak dan perilaku kepatuhan wajib pajak badan. Sampel yang digunakan sebanyak 120 wajib pajak badan di Kota Samarinda dengan tax professional sebagai unit analisis. Metode pengumpulan sampel menggunakan purposive sampling. Penelitian ini berhasil membuktikan secara empiris bahwa (1) kompleksitas sistem perpajakan dan kondisi keuang an berpengaruh positif terhadap perencanaan pajak, (2) kepercayaan kepada otoritas pajak, keadilan sistem perpajakan dan perencanaan pajak berpengaruh positif terhadap kepatuhan wajib pajak badan, serta (3) kompleksitas sistem perpajakan dan kondisi keuangan berpengaruh positif terhadap kepatuhan wajib pajak badan melalui perencanaan pajak.
Abstract: The Determinant of Tax Planning and Corporate Taxpayer Compliance Behavior. This research aims to examine the factors that influence the
This paper is motivated by Young's (2003) question "Do we want accounting to be considered only in terms of its practicality, consistency and perceived connections to reality? If so, to which of these values do we wish to assign primacy? If not, what values/characteristics do we believe should guide us in selecting specific accounting practices?' This study is trying to answer it by offering alternative value and research methodology, both are derived from Indonesian Ideology, Pancasila. Important implication of this study is requirement to develop accounting based on National Objectives of each nation.
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