DEWI PRASTIWI, 049816108 and I Made Narsa, - and Heru Tjaraka, - (2019) Sintesis Sistem Akuntansi Perpajakan. Jurnal Akuntansi Multi Paradigma, 10 (2). pp. 276-294. ISSN 2086-7603
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Abstract
Abstrak: Sintesis Sistem Akuntansi Perpajakan. Penelitian ini bertujuan menyajikan pendekatan yang dapat dipertimbangkan dalam mendesain sistem akuntansi perpajakan untuk meningkatkan kepatuhan pajak. Metode yang digunakan adalah metaanalisis terhadap sejumah jurnal. Penelitian ini menemukan bahwa kepatuhan pajak disebabkan oleh beberapa pendekatan dominan, yaitu ekonomi, psikologi, sosiologi, trust, dan legitimasi. Merujuk pada pendekatan tersebut, sistem akuntansi perpajakan yang dikembangkan adalah prosedur otoritarian (untuk menjaring faktor kepatuhan pajak ekonomi), responsif (untuk menjaring faktor kepatuhan pajak psikologi dan sosiologi), dan integrasi (menggabungkan pendekatan ekonomi dan psikologi). Abstract: Synthesis of Tax Accounting Systems. This study aims to present an approach that can be considered in designing a tax accounting system to improve tax compliance. The method used is a meta-analysis of a number of journals. This research found that tax compliance is caused by several dominant approaches, namely economics, psychology, sociology, trust, and legitimacy. Referring to the approach, the tax accounting system developed is a strict procedure (to capture economic tax compliance factors), responsive (to capture psychological and sociological tax compliance factors), and integration (combining economic and psychological approaches).
| Item Type: | Article | ||||||||
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| Uncontrolled Keywords: | keadilan; kepatuhan pajak; wajib pajak | ||||||||
| Subjects: | H Social Sciences H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ2240-5908 Revenue. Taxation. Internal revenue |
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| Divisions: | 04. Fakultas Ekonomi dan Bisnis > Doktoral Ilmu Akuntansi | ||||||||
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| Depositing User: | Tn Sugeng Riyanto | ||||||||
| Date Deposited: | 11 Jan 2023 03:13 | ||||||||
| Last Modified: | 11 Jan 2023 03:13 | ||||||||
| URI: | http://repository.unair.ac.id/id/eprint/119504 | ||||||||
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