PERANAN ETIKA, PEMERIKSAAN, DAN DENDA PAJAK UNTUK MENINGKATKAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI
This study aims to examine the determinants of compliance of Indonesian tax payers i.e. tax audit, fine and ethical variables. This study proposes a hypothesis that tax compliance is not only affected by deterrence factors such as tax audit and tax fine but also affected by the behavioral aspect of...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Indonesia
2012-12-01
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| Series: | JAKI (Jurnal Akuntansi dan Keuangan Indonesia) |
| Subjects: | |
| Online Access: | http://jaki.ui.ac.id/index.php/home/article/view/137/137 |