PERSEPSI MAHASISWA AKUNTANSI MENGENAI PENGGELAPAN PAJAK

- Reskino, - Rini, Dinda Novitasari

Abstract


This research aims to test university accounting students perception in tax evasion, which the respondents in this research were undergraduate and graduate accounting students in Jakarta. Total sample of this research was 121 respondents. The determination method sample that used is purposive sampling with judgement sampling, to test the hypothesis in this research.Researchers use different independent samplet-test. This research shows that there is no different perception between undergraduate and graduate accounting students in terms of tax evasion.

Keywords


perception, tax and tax evasion

References


Astuti dkk, “Perbedaan Persepsi Etis Mahasiswa Akuntansi yang Sudah Bekerja dan yang Belum Bekerja Terhadap Praktik Earnings Management”, Jurnal Penelitian Universitas Jambi Seri Humaniora, Vol. 13, No. 2, 2011.

Devano, Sony dan Siti Kurnia Rahayu, “Perpajakan: Konsep, Teori, dan Isu”, Kencana, Jakarta, 2006.

Efendi, Muhammad Bakhrun, “Kebijakan Perpajakan di Indonesia”, Alinea Pustaka, Yogyakarta, 2006.

Firdaus, Edwin, “Mafia Pajak Jilid II: Orang Pajak Lecehkan Masyarakat”, Diakses melalui: http://www.tribunnews.com/2012/06/11/miing-orang- pajak-lecehkan-masyarakat, Pada tanggal: 15 November 2012.

Ghozali, Imam, “Aplikasi Analisis Multivariate dengan Program SPSS”,Badan Penerbit Universitas Diponegoro, Semarang, 2011.

http://www.pajak.go.id

Hutami, Sri, “Tax Planning (Tax Avoidance Dan Tax Evasion) Dilihat dari Teori Etika”, Majalah Online Politeknosains 2012, Diakses melalui: http://ejournal.politama.ac.id/index.php/politeknosains/article/view/25, Pada tanggal: 22 Desember 2012.

Ika, “Kepala KPP Wonosari Raih Doktor Usai Teliti Penggelapan Pajak”, Diakses melalui: http://www.ugm.ac.id/index.php?page=rilis&artikel=4561, Pada tanggal: 15 November 2012

Indriantoro, Nur dan Bambang Supomo, “Metodologi Penelitian Bisnis Untuk Akuntansi & Manajemen”, BPFE, Yogyakarta, 2002.

Kirchler, Erich, Boris Maciejovsky & Friedrich Schneider, “Everyday representations of tax avoidance, tax evasion, and tax flight: Do legal differences matter?”, SSRN, 2001.

Lasmana, Mienati Somya dan Heru Tjaraka, “Pengaruh Moderasi Sosio Demografi Terhadap Hubungan Antara Moral-Etika Pajak Dan Tax Avoidance Pajak Penghasilan Wajib Pajak Badan di KPP Surabaya”, Majalah Ekonomi, Tahun XXI, No. 2, 2011.

Mahardika, Teguh, “Tiga PNS Banten Gelapkan Pajak BBNKB Rp1,6M”, Diakses melalui:http://www.seputarindonesia.com/edisicetak/content/view/532719/ Pada tanggal: 17 November 2012.

Mardiasmo, “Perpajakan”,Penerbit Andi. Yogyakarta, 2009.

Marsono, Budi, “Etika Bisnis: Kasus Pajak Grup Bakrie”, Diakses melalui: http://marsonos.blogspot.com/2011/11/etika-bisnis- kasus-pajak-grup-bakrie.html, Pada tanggal: 15 November 2012.

Martadi, Indiana Farid dan Sri Suranta, “Persepsi Akuntan, Mahasiswa Akutansi, Dan Karyawan Bagian Akutansi Dipandang Dari Segi Gender Terhadap Etika Bisnis Dan Etika Profesi”, Simposium Nasional Akuntansi 9 Padang, 2006.

McGee, Robert W., “Is Tax Evasion Unethical”, Kansas Law Review, Volume 42 No. 2, USA, 1994.

McGee, Robert W., Khaled Salmen Aljaaidi, dan Anwar Salem Musaibah, “The Ethics of Tax Evasion: A Survey of Administrative Sciences Students in Yemen”, International Journal of Business and Management, Volume 7, Number 16, 2012.

McGee, Robert W. & Ranjana Gupta, “The Ethics of Tax Evasion: An Empirical Study of New Zealand Opinion”, Working Paper Florida International University Chapman Graduate School of Business,SSRN, 2008.

McGee, Robert W., Simon S. M. Ho & Annie Y. S. Li, “A Comparative Study on Perceived Ethics of Tax Evasion: Hong Kong Vs the United States”, Journal of Business Ethics, 2008.

Meliala, Tulis S., “Mengapa Masyarakat Enggan Membayar Pajak?”, Bina Ekonomika Majalah Ilmiah Fakultas Ekonomi Unpar, Volume 11, Nomor 1, 2007.

Mughal, Muhammad Muazzam & Muhammad Akram, “Reasons of Tax Avoidance and Tax Evasion: Reflections from Pakistan”, Journal of Economic and Behavioral Studies, Volume 4, 2012.

Nickerson, Inge, Larry Pleshko & Robert W. Mcgee, “Presenting the Dimensionality of An Ethics Scale Pertaining to Tax Evasion”, Journal of Legal, Ethical and Regulatory Issues, Volume 15, Number 1, 2009.

Resmi, Siti, “Perpajakan Teori dan Kasus”, Edisi 4, Salemba Empat, Jakarta, 2008.

Ross, Adriana M. & Robert W. McGee, “Eduacation Level and Ethical Attitude Toward Tax Evasion: A Six-Country Study”. Journal of Legal, Ethical and Regulatory Issues, Volume 15, Number 2, 2012.

Santosa, Purbayu Budi dan Ashari, “Analisis Statistik dengan Microsoft Excel dan SPSS”, Penerbit Andi, Yogyakarta, 2005.

Saputra, Andi, “MA Vonis Kasus Penggelapan Pajak Asian Agri Bayar Rp 2,5T Ke Negara”, Diakses melalui: http://news.detik.com/read/2012/12/28/094058/2128520/10/ma-vonis- kasus- penggelapan-pajak-asian-agri-bayar-rp-25-t-ke-negara, Pada tanggal: 25 Maret 2013.

Schiffman, Leon G. & Leslie Lazar Kanuk, “Perilaku Konsumen”, Gramedia, Jakarta, 2004.

Shadani, Djazoeli, “Menuju Good Governance Melalui Modernisasi Pajak”, Diakses melalui: http://www.pajakonline.com/engine/artikel/art.php?artid=330, Pada tanggal: 18 November 2012.

Shaleh, Abdul Rahman, “Psikologi Suatu Pengantar Dalam Perspektif Islam”, Kencana, Jakarta, 2009.

Siahaan, Marihot Pahala, “Hukum Pajak Elementer: Konsep Dasar Perpajakan Indonesia”, Graha Ilmu, Yogyakarta, 2010.

Soemarso, “Perpajakan: Pendekatan Komprehensif”, Salemba Empat, Jakarta, 2007.

Suandy, Erly, “Hukum Pajak”, Salemba Empat, Jakarta, 2011.

Syofyan, Syofrin, “Penetapan Pajak (Dalam Kerangka Mencari Sistem yang Kondusif)”, Jurnal Perpajakan Indonesia, 2003.

Thohari, A. Ahsin, “Epistemologi Pajak, Perspektif Hukum Tata Negara”, Jurnal Legislasi Indonesia, Vol. 8, No. 1, 2011.

Waluyo dan Wirawan B. Ilyas, ”Perpajakan Indonesia”, Salemba Empat, Jakarta, 2003.




DOI: https://doi.org/10.21107/infestasi.v10i1.511

Refbacks

  • There are currently no refbacks.


Copyright (c)

Creative Commons License

This journal is licensed under a Creative Commons Attribution 4.0 International License.