PENGARUH GENDER, LATAR BELAKANG PEKERJAAN, DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK
Abstract
The successful of implementation of the tax collection system and self assessment system have correlation with the characteristic of taxpayers. The characteristics of taxpayers can be seen from gender, occupation background and level of education. This research aims to proof empirically influence of gender, occupation and education to taxpayers’ compliance. The population in this research is individual taxpayers who has NPWP and registered in KPP Pratama Jambi City. The method of sampling uses nonprobability sampling with convenience sampling. The hypotheses are tested using analysis of variance (anova). Based on anova results, gender has no influence to taxpayers’ compliance, while occupation background and level of education has influence to taxpayers’ compliance in fulfilling tax obligations. In addition, there are also joint effect of gender, occupation background and level of education to taxpayers’ compliance.
Keywords
Full Text:
PDF (Bahasa Indonesia)References
Amilin dan Fanny Yusronillah. (2009). Analisis Pengaruh Tingkat Pendidikan dan Jenis Pekerjaan Wajib Pajak terhadap Motivasi dalam Memenuhi Kewajiban Pajak. JMK Vol.7 No.3.
Anoraga, Pandji. (2009). Manajemen Bisnis. Jakarta: Rineka Cipta.
Asante, Stephen dan Adibura Seidu Baba. (2011). Tax Compliance Among Self-Employed in Ghana: Do Demographic Characteristics Matter? International Business and Management Vol.3 No.1.
Centre for Tax Policy and Administration. (2004). Compliance Risk Management: Managing Improving Tax Compliance. Organisation for Economic Co-operation and Development.
Cooper, Donald R., and Pamela S. Schindler. (2011). Business Research Methods. New York: McGraw-Hill International Edition.
Ghozali, Imam. (2006). Aplikasi Analisis Multivariate dengan Program SPSS. Semarang: Badan Penerbit Universitas Diponegoro.
Hai, Oh Teik and Lim Meng See. (2011). Behavioral Intention of Tax Non-Compliance among Sole-proprietors in Malaysia. International Journal of Business and Social Science Vol.2 No.6.
Handoko, T. Hani. (2003). Manajemen Personalia dan Sumber Daya Manusia. Yogyakarta: BPFE.
Jackson, B and Million V. (1986). Tax Compliance Research: Findings, Problems and Prospects. Journal of Accounting Literature Vol.5.
Jatmiko, Agus Nugroho. (2006). Pengaruh Sikap Wajib Pajak pada Pelaksanaan Sanksi Denda, Pelayanan Fiskus dan Kesadaran Perpajakan terhadap Kepatuhan Wajib Pajak (Studi Empiris terhadap Wajib Pajak Orang Pribadi Kota Semarang). Tesis. Semarang: Universitas Diponegoro.
Kasipillai, Jeyapalan and Hijattullah Abdul Jabbar. (2006). Gender and Ethnicity Differences in Tax Compliance. Asian Academy of Management Journal Vol.11 No.2.
Kiryanto. (2000). Analisis Pengaruh Penerapan Struktur Pengendalian Intern terhadap Kepatuhan Wajib Pajak Badan dalam memenuhi Kewajiban Pajak Penghasilannya. Ekobis Vol.1 No.1.
Novak, Normad. (1989). Tax Administration in Theory and Practice. London: Preager Publisher.
Oxley, P. (1993). Women and Paying Tax. Wellington Institute of Policy Studies.
Purwantini, Cornelio dan Ignatius Bondan Suratna. (2004). Analisis Perbedaan Sikap Wajib Pajak Orang Pribadi terhadap Self Assesment System Pajak Penghasilan Berdasarkan Latar Belakang Wajib Pajak. Antisipasi Vol. 8 No. 1.
Ranupandojo, Heidjrahman dan Suad Husnan. (2000). Manajemen Personalia. BPFE: Yogyakarta.
Ritzer, George dan Douglas J. Goodman. (2007). Teori Sosiologi Modern. Jakarta: Kencana.
Robbins, Stephen P. dan Timothy A. Judge. (2008). Perilaku Organisasi. Jakarta: Salemba Empat.
Supriyati dan Hidayati, Nur. (2008). Pengaruh Pengetahuan Pajak dan Persepsi Wajib Pajak terhadap Kepatuhan Wajib Pajak. Akuntansi dan Teknologi Informasi Vol.7 No.1.
DOI: https://doi.org/10.21107/infestasi.v10i2.530
Refbacks
- There are currently no refbacks.
Copyright (c) 1970 Dewi Fitriyani, Eko Prasetyo, Reni Yustien, Achmad Hizazi
This journal is licensed under a Creative Commons Attribution 4.0 International License.