Pengaruh Keadilan, Norma Ekspektasi, Sanksi Dan Religiusitas Terhadap Niat Dan Ketidak Patuhan Pajak

Abstract

Headline, the main news in the front of page of a newspaper, is a strategic place to convey information. Of course, headline in yellow journalism ought to be attractive with bombastic content's characteristic and sometimes it shows off sensuality. Koran Merapi is one of newspaper which has the positioning as a law and criminal newspaper. In other side, Criminal reality always shows some characters such as: suspect, police and victim. Based on constructivism ideas, mass media will always construct reality to be published in media. It means that reality in media will reconstruct those characters. The research question is formulated as follows: how is the criminal actor constructed by Koran Merapi? Using critical approach through discourse analysis, the research will investigate the basic idea of occurring construction. Van Leeuwen's models for the text analysis and Norman Fairclough's for the context are used to explore actor and marginalization in criminal news. The police are depicted as somebody who is admirable and acts as the superhero. The suspects are depicted as a strong person before the victim but weak before the police. The victims are the characters who are always threatened by crimes, are not able to overcome it without any help from the hero.

Gender, Religiosity, Love of Money, and Ethical Perception of Tax Evasion

“…The results showed that the level of religious owned by men and women cannot be justified would be able to influence the perception of gender relations with the ethics of tax evasion, it takes other factors that could affect that relationship. The research result is consistent with the findings made by Basri & Surya (2014) that religiosity does not mediate gender relations with the ethics of tax evasion.…”

“…Such a condition can occur due to the men and women who work in accordance with the existing regulations would be directed him to behave ethically in accordance with the procedure when he was performing his duties so that this will encourage the achievement of ethical behavior regardless of the attitude of love of money. Basri & Surya (2014) that the love of money does not mediate gender relations with the ethics of tax evasion.…”

Analysis of Taxpayers' Non-compliance Factors Based on the Results of the Tax Audit and the Opinion of the Tax Auditor in Indonesia

“…Other studies indicate that subjective norms have a powerful influence on non-compliance of taxpayer (Hite, 1997; Murphy, 2005; Jayanto, 2011; Wanarta and Mangoting, 2014). Perception of justice from the tax system and moral norms as well as previous research literature shows that there is a significant effect on the intention to behave non-compliant in taxation in Indonesia (Kelly, 1993;Damayanti, 2012;Basri and Surya, 2014).…”

Determinan Kemauan Pelaku Usaha Mikro, Kecil, Dan Menengah Menjadi Wajib Pajak

“…Penelitian yang dilakukan (Mustikasari, 2007) (Feld & Frey, 2007). Minat merupakan tingkatan yang menyatakan seberapa jauh keinginan seseorang untuk berusaha keras dalam melakukan sebuah perilaku, atau usaha yang direncakanan individu untuk mengusahakan suatu perilaku tertentu (Ajzen, 1991 (Basri & Surya, 2014).…”