PENGARUH REWARD, PEMERIKSAAN PAJAK, DAN PENALTI TERHADAP PENINGKATAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI INDONESIA

nFN Iskandar, Arifah Fibri Andriani

Abstract


This research is adopting previous research by Bazart and Pickhardt (2010) with the intention to seek answer whether the effect of reward, tax audit, and penalty in improving compliance individual taxpayer will provide similar results in Indonesia. This research uses experimental research methodology. Experimental forms used in this study is the Time Series Design. The experimental results in Indonesia showed that the implementation of reward for taxpayers along with the implementation of a tax audit and penalty have a positive impact on tax compliance if a private person rather than simply applying the tax assessment and penalties only. In addition, the reward has an impact on the increasing number of contributions reported by an individual taxpayer. Where a positive effect on compliance reward makes taxpayer potential tax evasion becomes a potential obedient taxpayer taxes. 


Keywords


kepatuhan pajak; pemeriksaan pajak; reward; penalti

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DOI: http://dx.doi.org/10.31092/jia.v3i0.47

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