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SEJAUH MANA PENGARUH PEMERIKSAAN DAN DENDA PAJAK TERHADAP PERILAKU KEPATUHAN PEMBAYAR PAJAK?
JURNAL PAJAK INDONESIA (Indonesian Tax Review)
Tax compliance is the important role for optimalizing tax revenue. Nowdays, many studies revealed there are psychological factor which determined tax compliance behavior. This study refer to behavioral theory to seek the rational behind decision making of tax compliance. Those variable are probability of being audited and penalty/fines. Therefore , survey had been conducted in Surabaya City involving 300 of taxpayers. The regression model show a positive and significant effect. It meansdoi:10.31092/jpi.v2i1.530 fatcat:3fji6cvzerhs5p42hnoo3gnojm