The Influence of Taxation System Fairness, Financial Condition and Subjective Beliefs on Tax Compliance by Corporate Taxpayers with Intentions to Behave Obediently as Intervening Variables:

Ornela Aprillia Alam; Herman Ernandi

doi:10.21070/ijins.v20i.696

Vol. 20 (2022), Innovation in Economics, Finance and Sustainable Development

Vol. 20 (2022)

The Influence of Taxation System Fairness, Financial Condition and Subjective Beliefs on Tax Compliance by Corporate Taxpayers with Intentions to Behave Obediently as Intervening Variables
Pengaruh Keadilan Sistem Perpajakan, Kondisi Keuangan dan Keyakinan Subjektif Terhadap Kepatuhan Perpajakan Oleh Wajib Pajak Badan dengan Niat Berperilaku Patuh Sebagai Variabel Intervening

Innovation in Economics, Finance and Sustainable Development

https://doi.org/10.21070/ijins.v20i.696

Published October 3, 2022

Ornela Aprillia Alam⁺⁻
Herman Ernandi⁺⁻

Ornela Aprillia Alam

Universitas Muhammadiyah Sidoarjo

Indonesia

Herman Ernandi

Universitas Muhammadiyah Sidoarjo

Indonesia

View Article

Supplementary File

Supplementary Files

Similarity Check Result

Keywords

Fairness of the Taxation System
Corporate Tax Compliance
Subjective Beliefs
Financial Condition
Intention to Behave Obediently

How to Cite

Alam, O. A., & Ernandi, H. (2022). The Influence of Taxation System Fairness, Financial Condition and Subjective Beliefs on Tax Compliance by Corporate Taxpayers with Intentions to Behave Obediently as Intervening Variables. Indonesian Journal of Innovation Studies, 20, 10.21070/ijins.v20i.696. https://doi.org/10.21070/ijins.v20i.696

Abstract

This study aims to determine the effect of the fairness of the taxation system, financial condition and subjective beliefs on tax compliance by corporate taxpayers with the intention of obedient behavior as an intervening variable. The sampling technique used saturated sampling by distributing questionnaires, so that 38 respondents were obtained. The data analysis technique used is the Outer Model to test the validity and reliability. Next is the Inner Model to test the hypothesis by using the SmartPLS version 3.0 program tool. The results of this study indicate that the fairness of the taxation system has a significant effect on tax compliance by corporate taxpayers while for financial conditions, subjective beliefs and intentions to behave obediently do not have a significant effect, then the fairness of the taxation system, financial condition and subjective beliefs do not significantly affect tax compliance by corporate taxpayers with intention to behave obediently as an intervening variable.

https://doi.org/10.21070/ijins.v20i.696

View Article

Supplementary File

References

K. K. R. INDONESIA and D. J. PAJAK, Undang-Undang KUP dan Peraturan Pelaksanaannya. 2013.

A. N. F. A. Arifiani, “Pengaruh norma subjektif, keadilan sistem perpajakan, dan kondisi keuangan terhadap kepatuhan wp dengan niat sebagai variabel intervening,” J. Ilmu dan Ris. Akunt. / Sekol. Tinggi Ilmu Ekon. Indones. Surabaya, vol. 8, 2019.

J. Purwono, “Determinan Kepatuhan Pajak pada Industri Jasa Konstruksi,” J. Ris. Akunt. dan Perpajak. JRAP / Univ. Mpu Tantular, vol. 2, 2015.

Kementerian, K. R. Indonesia., P. M. Keuangan, and dan W. M. Keuangan., “APBN KITA (Kinerja dan Fakta),” apbn-kita-maret-2020, 2020. file:///F:/SKRIPSI 2020/apbn-kita-maret-2020.pdf.

D. Suhartini, “PENGARUH KEADILAN SISTEM PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN DENGAN MOTIVASI,” Fac. Econ. Riau Univ. Pekanbaru, Indones., vol. 2, 2015.

M. A. Syakura and Z. Baridwan, “DETERMINAN PERENCANAAN PAJAK DAN PERILAKU KEPATUHAN WAJIB PAJAK BADAN,” J. Akunt. Multiparadigma Univ. Brawijaya, vol. 5, no. 2, pp. 170–344, 2014.

K. M. Dhanayanti and K. A. Suardana, “PENGARUH PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK DAN KEADILAN SISTEM PERPAJAKAN PADA KEPATUHAN PAJAK,” Udayana, E-jurnal Akunt. Univ., vol. 20, no. 2, pp. 1504–1533, 2017, doi: 10.24843/EJA.2017.v20.i02.p23.

E. K. Inayati, “PENGARUH KONDISI KEUANGAN, SANKSI PERPAJAKAN, KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK,” J. Ilmu dan Ris. Akunt. /Sekolah Tinggi Ilmu Ekon. Indones. Surabaya, vol. 8, 2019.

A. Auladina, “PENGARUH BEHAVIOR CONTROL PERCEPTION, SUBJECTIVE NORMS, DAN TAX FAIRNESS PERCEPTION TERHADAP TAXPAYERS’ COMPLIANCE DENGAN TAXPAYERS’ INTENTION SEBAGAI VARIABEL INTERVENING,” Jur. Akunt. Fak. Ekon. DAN BISNIS / Univ. Islam NEGERI SYARIF HIDAYATULLAH JAKARTA, 2019.

I. AJZEN, “The Theory of Planned Behavior,” Organ. Behav. Hum. Decis. Process., vol. 211, pp. 179–211, 1991.

I. N. Oktaviani, Rachmawati Meita, “DETERMINAN KEPATUHAN WAJIB PAJAK BADAN DENGAN NIAT SEBAGAI PEMEDIASI DARI PERSPEKTIF PLANNED BEHAVIOUR THEORY,” Jur. Akuntansi, Fak. Ekon. dan Bisnis, Univeritas Stikubank, pp. 163–175, 2015.

Sugiyono, “Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif, Kombinasi dan R&D),” in Metodelogi Penelitian, 2017.

Sugiyono, “Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif, Kombinasi dan R&DSugiyono. (2017).,” in Metodelogi Penelitian, 2017.

T. Aryatika, Tasya Devi Mildawati, “PENGARUH KESADARAN, MODERNISASI SISTEM ADMINISTRASI, KONDISI KEUANGAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK,” Sekol. Tinggi Ilmu Ekon. Indones. Surabaya, vol. 10, 2021.

M. Wahyuni, N. L. G. E. Sulindawati, and I. N. P. Yasa, “PENGARUH SIKAP DAN NIAT BERPERILAKU PATUH TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI,” e-Journal S1 Ak Univ. Pendidik. Ganesha, vol. 8, 2017.

F. Rabsanjani, “PENGARUH KEWAJIBAN MORAL, PEMERIKSAAN PAJAK, KONDISI KEUANGAN DAN KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK BADAN UNTUK USAHA HOTEL,” Fak. Ekon. Akunt. Univ. Islam Indones. YOGYAKARTA, 2018.

A. & E. S. Sri Neva Liza, “PENGARUH PENGETAHUAN DAN PEMAHAMAN TENTANG PERATURAN PERPAJAKAN, SOSIALISASI PAJAK, KONDISI KEUANGAN DAN EFEKTIVITAS SISTEM PERPAJAKAN TERHADAP KEMAUAN MEMBAYAR PAJAK BADAN DENGAN KESADARAN MEMBAYAR PAJAK SEBAGAI VARIABEL INTERVENING (Pada KPP Pratama Dum,” Magister Akunt. FEB Univ. Riau, vol. 7, pp. 208–223, 2019.

A. Sani and Azwansyah Habibie, “Pengaruh Moral Wajib Pajak, Sikap Wajib Pajak dan Norma Subjektif terhadap Kepatuhan Pajak melalui Pemahaman Akuntansi,” 2progr. Stud. Akuntansi, STIE Harapan Medan, vol. 5, no. 2, pp. 80–96, 2017.

This work is licensed under a Creative Commons Attribution 4.0 International License.

Downloads

Download data is not yet available.

Metrics

Metrics Loading ...