Pengaruh Equity Attitude, Normative Expectation, dan Legal Sanction Terhadap Niat Kepatuhan Wajib Pajak Di Indonesia

AMERILLA, DIAN (Adv.: Supriyadi, Dr., MSc.), Supriyadi, Dr., MSc.

2014 | Tesis | S2 Accounting

Penelitian ini bertujuan untuk membuktikan secara empiris adakah equity attitude, normative expectation, dan legal sanction terhadap niat kepatuhan wajib pajak di Indoensia,dengan sample wajib pajak di Sangatta. Penelitian dilakukan dengan kuesioner yang dibagikan langsung kepada wajib pajak di Kantor Pelayanan Penyuluhan dan Konsultasi Perpajakan (KP2KP) Sangatta, Kalimantan Timur.Hasil penelitian membuktikan bahwa equity attitude, normative expectation, dan legal sanction secara empiris terbukti berpengaruh terhadap niat kepatuhan wajib pajak di Indonesia.

This research aimed at proving empirically is equity attitude, normative expectation, and legal sanction against intention compliance tax payers in Indonesia, with sample of tax payers in Sangatta. Research is done by a questionnaire that is distributed directly to Kantor Pelayanan Penyuluhan dan Konsultasi Perpajakan (KP2KP) Sangatta, Kalimantan Timur.Results of the study prove that equity attitude, expectation, normative and legal sanction empirically proven to affect the intention of the taxpayer compliance in Indonesia.

Kata Kunci : Equity Attitude, Normative Expectation, Legal Sanction, The Intention Of Compliance, Nilai Kepatuhan.