ojs2 has produced an error Message: WARNING: Invalid argument supplied for foreach() In file: /home/jab1/public_html/lib/pkp/classes/core/Core.inc.php At line: 149 Stacktrace: File: /home/jab1/public_html/lib/pkp/classes/core/Core.inc.php line 149 Function: PKPApplication->errorHandler(2, "Invalid argument supplied for foreach()", "/home/jab1/public_html/lib/pkp/classes/core/Core.inc.php", 149, Array(6)) File: /home/jab1/public_html/lib/pkp/classes/core/PKPRequest.inc.php line 463 Function: Core->isUserAgentBot("Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com)") File: /home/jab1/public_html/plugins/generic/usageEvent/UsageEventPlugin.inc.php line 353 Function: PKPRequest->isBot() File: /home/jab1/public_html/plugins/generic/usageEvent/UsageEventPlugin.inc.php line 106 Function: UsageEventPlugin->_buildUsageEvent("TemplateManager::display", Array(5)) File: (unknown) line (unknown) Function: UsageEventPlugin->getUsageEvent("TemplateManager::display", Array(5)) File: /home/jab1/public_html/lib/pkp/classes/plugins/HookRegistry.inc.php line 89 Function: call_user_func(Array(2), "TemplateManager::display", Array(5)) File: /home/jab1/public_html/lib/pkp/classes/template/PKPTemplateManager.inc.php line 332 Function: HookRegistry->call("TemplateManager::display", Array(5)) File: /home/jab1/public_html/pages/article/ArticleHandler.inc.php line 224 Function: PKPTemplateManager->display("article/article.tpl") File: (unknown) line (unknown) Function: ArticleHandler->view(Array(2), Object(Request)) File: /home/jab1/public_html/lib/pkp/classes/core/PKPRouter.inc.php line 362 Function: call_user_func(Array(2), Array(2), Object(Request)) File: /home/jab1/public_html/lib/pkp/classes/core/PKPPageRouter.inc.php line 220 Function: PKPRouter->_authorizeInitializeAndCallRequest(Array(2), Object(Request), Array(2), False) File: /home/jab1/public_html/lib/pkp/classes/core/Dispatcher.inc.php line 134 Function: PKPPageRouter->route(Object(Request)) File: /home/jab1/public_html/lib/pkp/classes/core/PKPApplication.inc.php line 178 Function: Dispatcher->dispatch(Object(Request)) File: /home/jab1/public_html/index.php line 64 Function: PKPApplication->execute() Server info: OS: Linux PHP Version: 5.6.40-38+ubuntu18.04.1+deb.sury.org+1 Apache Version: N/A DB Driver: mysql DB server version: 5.7.33-0ubuntu0.16.04.1-log
Pengaruh Probability of Audit dan Muslim’S View of Allah Terhadap Perilaku Tax Evasion | Helmayunita | Jurnal Akuntansi dan Bisnis

Pengaruh Probability of Audit dan Muslim’S View of Allah Terhadap Perilaku Tax Evasion

Nayang Helmayunita, Widyatul Fitri

##article.abstract##


This study aims to analyze the impact of probability of audit and Muslim's view of Allah on tax evasion behavior. There are two ways to deal with calrify the elments that impact the taxpayer's actions in conducting tax evasion, to be specific economic factors and socio-psychological factors. This examination utilized experimental method with a 2x2 between subject design to test the impact of probability of audit and Muslim's view of Allah on tax evasion. The hypothesis in this study was tried utilizing the ANOVA test. The results showed that taxpayers who faced a high probability of audit condition tended not to carry out tax evasion compared to taxpayers who faced a low probability of audit condition. The outcomes likewise found that there was no contrast between taxpayers who had high Muslim's view of Allah scores and taxpayers who had Muslim's view of Allah scores on tax evasion behavior.

Penelitian ini bertujuan untuk menganalisis pengaruh probability of audit dan muslim’s view of Allah terhadap perilaku tax evasion. Terdapat dua pendekatan untuk menjelaskan faktor-faktor yang mempengaruhi tindakan wajib pajak dalam melakukan tax evasion, yaitu faktor ekonomi dan faktor sosial psikologi. Penelitian ini menggunakan metode eksperimen dengan between subject design 2x2 untuk menguji pengaruh probability of audit dan muslim’s view of Allah terhadap perilaku tax evasion. Hipotesis pada penelitian ini diuji menggunakan uji ANOVA. Hasil penelitian menunjukkan bahwa wajib pajak yang menghadapi kondisi probability of audit tinggi cenderung tidak melakukan tax evasion dibandingkan dengan wajib pajak yang menghadapi kondisi probability of audit rendah. Hasil penelitian juga menemukan bahwa tidak ada perbedaan antara wajib pajak yang memiliki skor muslim’s view of Allah tinggi dengan wajib pajak pajak yang memiliki skor muslim’s view of Allah rendah terhadap perilaku tax evasion

##article.subject##


muslim’s view of Allah;probability of audit;tax evasion

Full Text:

PDF

References


Aditya, B., & Kresnawati, E. (2019). PENGARUH PROBABILITAS PEMERIKSAAN PAJAK DAN SIKAP LOVE OF MONEY TERHADAP KEJUJURAN PELAPORAN WAJIB PAJAK YANG MEMILIKI PENGHASILAN LEBIH DARI SATU PEMBERI KERJA: STUDI EKSPERIMENTAL. UNIVERSITAS MUHAMMADIYAH YOGYAKARTA.

Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: a theoretical analysis. Journal of Public Economics, 1(3–4). https://doi.org/10.1016/0047-2727(72)90010-2

Alm, J., & McKee, M. (1998). Extending the lessons of laboratory experiments on tax compliance to managerial and decision economics. Managerial and Decision Economics, 19(4–5). https://doi.org/10.1002/(SICI)1099-1468(199806/08)19:4/5<259::AID-MDE890>3.0.CO;2-2

Alshehri, F., Kauser, S., & Fotaki, M. (2019). Muslims’ View of God as a Predictor of Ethical Behaviour in Organisations: Scale Development and Validation. Journal of Business Ethics, 158(4).https://doi.org/10.1007/s10551-017-3719-8

Alstadsæter, A., Johannesen, N., & Zucman, G. (2019). Tax evasion and inequality. American Economic Review, 109(6). https://doi.org/10.1257/aer.20172043

Alwi, I. (2015). Kriteria Empirik dalam Menentukan Ukuran Sampel Pada Pengujian Hipotesis Statistika dan Analisis Butir. Formatif: Jurnal Ilmiah Pendidikan MIPA, 2(2). https://doi.org/10.30998/formatif.v2i2.95

Ameur, F., & Tkiouat, M. (2017). The use of Expected Utility Theory (EUT) in Taxpayers' Behaviour Modelling. American Journal of Applied Sciences, 14(2). https://doi.org/10.3844/ajassp.2017.245.251

Asnawi, M. (2016). Tax Compliance Decision Analysis: Audit Strategy, Audit Rate, Perceived Probability of Audit, and Taxpayer Ethics. Information Management and Business Review, 8(3). https://doi.org/10.22610/imbr.v8i3.1327

Bobek, D. D., Hageman, A. M., & Kelliher, C. F. (2013). Analyzing the Role of Social Norms in Tax Compliance Behavior. Journal of Business Ethics, 115(3). https://doi.org/10.1007/s10551-012-1390-7

Cahyonowati, N., & Darsono, D. (2018). PERKEMBANGAN MODEL PENELITIAN KEPATUHAN PAJAK. SIMAK, 16(01). https://doi.org/10.35129/simak.v16i01.8

Darmayasa, I. N., & Aneswari, Y. R. (2015). The Ethical Practice of Tax Consultant Based on Local Culture. Procedia - Social and Behavioral Sciences, 211. https://doi.org/10.1016/j.sbspro.2015.11.021

Di Porto, E., Persico, N., & Sahuguet, N. (2013). Decentralized deterrence, with an application to labor tax auditing. American Economic Journal: Microeconomics, 5(1). https://doi.org/10.1257/mic.5.1.35

Faizal, S. M., Palil, M. R., Maelah, R., & Ramli, R. (2017). Perception on justice, trust and tax compliance behavior in Malaysia. Kasetsart Journal of Social Sciences, 38(3). https://doi.org/10.1016/j.kjss.2016.10.003

Fidiana, F. (2014). Eman dan Iman: Dualisme Kesadaran dan Kepatuhan. Simposium Nasional Akuntansi 17 Mataram, Lombok.

Froese, P., & Bader, C. (2008). Unraveling religious worldviews: The relationship between images of god and political ideology in a cross-cultural analysis. In Sociological Quarterly (Vol. 49, Issue 4). https://doi.org/10.1111/j.1533-8525.2008.00132.x

Grasmick, H. G., Bursik, R. J., & Cochran, J. K. (1991). “RENDER UNTO CAESAR WHAT IS CAESAR’S”: Religiosity and Taxpayers’ Inclinations to Cheat. Sociological Quarterly, 32(2). https://doi.org/10.1111/j.1533-8525.1991.tb00356.x

Greely, A. M. (2018). Religion as Poetry. In Religion as Poetry. https://doi.org/10.4324/9781315128375-3

Gupta, B. R. (2009). an Empirical Study of Demographics of Perceptions of. Journal of Australian Taxation, 12(2006).

Hardesty, A., Westerman, J. W., Beekun, R. I., Bergman, J. Z., & Westerman, J. H. (2010). Images of God and their role in the workplace. Journal of Management, Spirituality and Religion, 7(4). https://doi.org/10.1080/14766086.2010.524740

Izza, I. A. N., & Hamzah, A. (2009). Etika Penggelapan Pajak Perspektif Agama: Sebuah Studi Interpretatif. Simposium Nasional Akuntansi XII.

Julianti, M., & Zulaikha, Z. (2014). ANALISIS FAKTOR –FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI UNTUK MEMBAYAR PAJAK DENGAN KONDISI KEUANGAN DAN PREFERENSI RISIKO WAJIB PAJAK SEBAGAI VARIABEL MODERATING. Diponegoro Journal of Accounting; Volume 3, Nomor 2, Tahun 2014.

https://ejournal3.undip.ac.id/index.php/accounting/article/view/6147

Kalangi, L. (2014). Pengaruh Tarif Pajak dan Probabilitas Audit terhadap Kepatuhan Pajak Penghasilan (Studi Eksperimen Laboratorium). JURNAL RISET AKUNTANSI DAN AUDITING “GOODWILL,” 5(1). https://doi.org/10.35800/jjs.v5i1.4927

Kobeisy, A. N. (2004). Counseling American Muslims: understanding the faith and helping the people. Choice Reviews Online, 42(03). https://doi.org/10.5860/choice.42-1883

Levaggi, R., & Menoncin, F. (2016). Dynamic tax evasion with audits based on visible consumption. Journal of Economics/ Zeitschrift Fur Nationalokonomie, 119(2). https://doi.org/10.1007/s00712-016-0493-5

Liyanarachchi, G., & Milne, M. (2005). Comparing the Investment Decisions of Accounting Practitioners and Students: An Empirical Study on the Adequacy of Student Surrogates. Accounting Forum, 29, 121–135. https://doi.org/10.1016/j.accfor.2004.05.001

Lockwood, B. B., & Weinzierl, M. (2016). Positive and normative judgments implicit in U.S. tax policy, and the costs of unequal growth and recessions. Journal of Monetary Economics, 77. https://doi.org/10.1016/j.jmoneco.2015.10.006

Luthans, F. (2006). Perilaku Organisasi, Edisi Sepuluh. In PT. Andi: Yogyakarta.

Mardiasmo. (2018). Perpajakan Edisi Revisi Tahun 2018. Penerbit Andi.

Marriott, L. (2014). Using student subjects in experimental research: A challenge to the practice of using students as a proxy for taxpayers. International Journal of Social Research Methodology, 17(5). https://doi.org/10.1080/13645579.2013.786900

McGee, R. W., & Guo, Z. (2011). The Ethics of Tax Evasion: A Survey of Law, Business and Philosophy Students in China. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.869304

McKerchar, M., Bloomquist, K., & Pope, J. (2013). Indicators of tax morale: An exploratory study. EJournal of Tax Research, 11(1).

Molero, J. C., & Pujol, F. (2012). Walking Inside the Potential Tax Evader’s Mind: Tax Morale Does Matter. Journal of Business Ethics, 105(2). https://doi.org/10.1007/s10551-011-0955-1

Nahartyo, E. (2012). Desain dan Implementasi Riset Eksperimen. In Workshop Metode Riset Eksperiment.

Nugrahanto, A. (2019). APAKAH PEMERIKSAAN SUDAH MEMBUAT WAJIB PAJAK GENTAR? JURNAL PAJAK INDONESIA (Indonesian Tax Review), 2(1). https://doi.org/10.31092/jpi.v2i1.527

Parboteeah, K. P., Hoegl, M., & Cullen, J. B. (2008). Ethics and religion: An empirical test of a multidimensional model. Journal of Business Ethics, 80(2). https://doi.org/10.1007/s10551-007-9439-8

Piolatto, A., & Rablen, M. D. (2017). Prospect theory and tax evasion: a reconsideration of the Yitzhaki puzzle. Theory and Decision, 82(4). https://doi.org/10.1007/s11238-016-9581-9

Piolatto, A., & Rablen, M. D. (2021). Prospect Theory and Tax Evasion: A Reconsideration of the Yitzhaki Puzzle. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2363262

Prasetyo, A. R., Kaloeti, D. phil. D. V. S., Rahmandani, A., Salma, & Ariati, J. (2020). Buku Ajar Metodologi Penelitian Eksperimen. In Angewandte Chemie International Edition, 6(11), 951–952.

Ramadhan, R., & Helmy, H. (2020). Pengaruh Probability Of Audit Dan Gender Terhadap Perilaku Penggelapan Pajak. JURNAL EKSPLORASI AKUNTANSI, 2(4).

https://doi.org/10.24036/jea.v2i4.318

Reinganum, J. F., & Wilde, L. L. (1985). Income tax compliance in a principal-agent framework. Journal of Public Economics, 26(1). https://doi.org/10.1016/0047-2727(85)90035-0

Robbins, S. P. &, & Judge, T. A. (2015). Perilaku Organisasi Edisi 16. In Jakarta: Salemba Empat.

Robbins, S. P., & A, Judge, T. A. (2015). Perilaku Organisasi (16th ed.). Salemba Empat.

Rudianto, N. A. R. (2018). TARIF PAJAK, PROBABILITAS PEMERIKSAAN PAJAK DAN TINGKAT KEPATUHAN PAJAK: SEBUAH STUDI EKSPERIMEN. Ihtiyath : Jurnal Manajemen Keuangan Syariah, 2(1). https://doi.org/10.32505/ihtiyath.v2i1.687

Siahaan, M. P. (2010). No Title Hukum Pajak Elementer. In Graha Ilmu.

Silvestri, S. (2011). Faith intersections and Muslim women in the European microcosm: Notes towards the study of non-organized Islam. Ethnic and Racial Studies, 34(7). https://doi.org/10.1080/01419870.2011.565779

Smart, M. (2013). Applying the Theory of Planned Behaviour and Structural Equation Modelling To Tax Compliance Behaviour: A New Zealand Study. University of Canterbury, New Zealand.

Tobing, C. V. L., Ratnawati, V., & Rusli. (2015). Jom FEKON. Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi, 2(2), 1–15.

Torgler, B. (2013). The Importance of Faith: Tax Morale and Religiosity. In Tax Compliance and Tax Morale. https://doi.org/10.4337/9781847207203.00008

Tracey, P. (2012). Religion and Organization: A Critical Review of Current Trends and Future Directions. In Academy of Management Annals (Vol. 6, Issue 1). https://doi.org/10.1080/19416520.2012.660761

Varvarigos, D. (2017). Cultural norms, the persistence of tax evasion, and economic growth. Economic Theory, 63(4). https://doi.org/10.1007/s00199-016-0976-1

Villani, D., Sorgente, A., Iannello, P., & Antonietti, A. (2019). The role of spirituality and religiosity in subjective well-being of individuals with different religious status. Frontiers in Psychology, 10(JULY). https://doi.org/10.3389/fpsyg.2019.01525

Walker, A. G., Smither, J. W., & DeBode, J. (2012). The Effects of Religiosity on Ethical Judgments. Journal of Business Ethics, 106(4). https://doi.org/10.1007/s10551-011-1009-4

Welch, M. R., Xu, Y., Bjarnason, T., Petee, T., O’Donnell, P., & Magro, P. (2005). “But Everybody Does It…”: The Effects Of Perceptions, Moral Pressures, And Informal Sanctions On Tax Cheating. Sociological Spectrum, 25(1), 21–52. https://doi.org/10.1080/027321790500103

Yildiz, B. (2019). A Theoretical Analysis on Tax Auditing-Tax Compliance Determinants and Bomb Crater Effect (pp. 73–91).




DOI: http://dx.doi.org/10.20961/jab.v21i2.652

Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia


Creative Commons License
JAB on http://jab.fe.uns.ac.id/index.php/jab is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

Visitor Statistic