Faktor-Faktor Psikologis sebagai Determinan Kepatuhan Pajak: Studi Eksplorasi pada Wajib Pajak

Psympathic: Jurnal Ilmiah Psikologi

Elis Anisah Fitriah¹  Wilis Srisayekti²  Zulrizka Iskandar²  Zainal Abidin² 

[1] Universitas Islam Negeri Sunan Gunung Djati Bandung;Universitas Padjadjaran;

关键词: income tax, tax behavior, information, service, public trust;   

DOI  :  10.15575/psy.v6i1.4701

来源: DOAJ

【 摘 要 】

This study aimed to explore the cognition of taxpayers related to their experience in reporting income tax and understand what the influencing factors on the willingness to pay taxes. Interpretative phenomenology design was applied through semi-structured interviews to four taxpayers as participants. Data was analyzed by developing of textures and structural descriptions. The results showed that psychological factors that considered by participant in their tax behavior including knowledge about the system and tax regulation as well as information on the use of tax returns; perceived service and trust in tax authority. Further research is needed to understand the dynamics of psychological variables in influencing tax behavior with cooperative perspective instead of compliance to avoid punishment.

【 授权许可】

Unknown