The Role of Religiosity and Patriotism in Improving Taxpayer Compliance
Abstract
Keywords
Full Text:
Download ArticleReferences
Alabede, J. O. (2011). Tax Service Quality and Compliance Behaviour in Nigeria : Do Taxpayer ’ s Financial Condition and Risk Preference Play Any Moderating Role ?. European Journal of Economics, Finance and Administrative Sciences, 35(35), 91–108.
Allport, G. W., & Ross, J. M. (1967). Personal religious orientation and prejudice. Journal of Personality and Social Psychology, 5(4), 432–443. https://doi.org/10.1037/h0021212
Baron, R. M., & Kenny, D. A. (1986). The moderator–mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology, 51(6), 1173–1182. https://doi.org/10.1037/0022-3514.51.6.1173
Benk, S., Budak, T., Yüzbaşı, B., & Mohdali, R. (2016). The Impact of Religiosity on Tax Compliance among Turkish Self-Employed Taxpayers. Religions, 7(4), 37. https://doi.org/10.3390/rel7040037
Blank, T., & Schmidt, P. (2003). National Identity in a United Germany: Nationalism or Patriotism? An Empirical Test With Representative Data. Political Psychology, 24(2), 289–312. https://doi.org/10.1111/0162-895X.00329
Brubaker, R. (2012). Religion and nationalism: Four approaches. Nations and Nationalism, 18(1), 2–20. https://doi.org/10.1111/j.1469-8129.2011.00486.x
Clary, E. G., & Snyder, M. (1991). A functional analysis of altruism and prosocial behavior: The case of volunteerism. In M. S. Clark (Ed.), Review of personality and social psychology, Vol. 12. Prosocial behavior (pp. 119-148). Thousand Oaks, CA, US: Sage Publications, Inc.
Davidov, E. (2009). Measurement equivalence of nationalism and constructive patriotism in the ISSP: 34 countries in a comparative perspective. Political Analysis, 17(1), 64–82. https://doi.org/10.1093/pan/mpn014
Deci, E. L., & Ryan, R. M. (1987). The Support of Autonomy and the Control of Behavior. Journal of Personality and Social Psychology, 53(6), 1024–1037. https://doi.org/10.1037/0022-3514.53.6.1024
Dewi, G. A. P. I. P., & Merkusiwati, N. K. L. A. (2018). Faktor-Fator yang Memengaruhi Tingkat Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Badung Utara. E-Jurnal Akuntansi Universitas Udayana, 23(2), 1277–1304.
Etikan, I. (2016). Comparison of Convenience Sampling and Purposive Sampling. American Journal of Theoretical and Applied Statistics, 5(1), 1. https://doi.org/10.11648/j.ajtas.20160501.11
Gangl, K., & Kirchler, E. (2015). Patriotism ’ s Impact on Cooperation with the State : An Experimental Study on Tax Compliance. Political Psychology, 37(6), 867-881. https://doi.org/10.1111/pops.12294
Ghozali, I. (2016). Aplikasi Analisis Multivariate Dengan Program IBM dan SPSS 21. Semarang: Badan Penerbit Universitas Diponegoro. https://doi.org/10.1016/j.tsf.2010.09.040
Hair, J., Black, W., Babib, B., Anderson, R., & Tatham, R. (2006). Multivariate data analysis. Analysis. New Jersey: Prentice Hall.
Hayes, A. (2013). Introduction to mediation, moderation, and conditional process analysis. New York, NY: Guilford, 3–4. https://doi.org/978-1-60918-230-4
Huddy, L., & Khatib, N. (2007). American Patriotism, National Identity, and Political Involvement. American Journal of Political Science, 51(1), 63-77.https://doi.org/10.1111/j.1540-5907.2007.00237.x
James, S., & Alley, C. (2004). Tax Compliance , and Tax Administration. Journal of Finance and Management in Public Services, 2(2), 27–42. Retrieved from https://ore.exeter.ac.uk/repository/bitstream/handle/10036/47458/james2.pdf?seq
Jannah, M. T., Hutadjulu, L. Y., & Rante, A. (2018). Pengaruh Patriotisme, Korupsi Dan Pungli Terhadap Kepatuhan Perpajakan Di Kantor Pelayanan Pajak Pratama Jayapura. Jurnal Akuntansi & Keuangan Daerah, 13(1), 135–147.
Jatmiko, A. N. (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 di Kota Semarang). Thesis, Universitas Diponegoro, Indonesia. Retrieved from http://eprints.undip.ac.id/15261/1/Agus_Nugroho_Jatmiko.pdf
Kelley, H. H. (1997). The Processes of Causal Attribution. American Psychologist, 107–128. https://doi.org/10.1037/h0034225
Konrad, K. A., & Qari, S. (2012). The Last Refuge of a Scoundrel? Patriotism and Tax Compliance. Economica, 79(315), 516–533. https://doi.org/10.1111/j.1468-0335.2011.00900.x
Lavoie, R. (2010). Tea Parties and Taxes: What’s Patriotism Got to Do with It?. U of Akron Legal Studies Research Paper No. 10-09. https://doi.org/10.2139/ssrn.1653527
Lavoie, R. (2011). Patriotism and Taxation: The Tax Compliance Implications of the Tea Party Movement. Loyola of Los Angeles Law Review, 45, 39-86. https://doi.org/10.1177/1359105310364170
McDaniel, S. W., & Burnett, J. J. (1990). Consumer religiosity and retail store evaluative criteria. Journal of the Academy of Marketing Science, 18(2), 101–112. https://doi.org/10.1007/BF02726426
McKerchar, M., Bloomquist, K., & Pope, J. (2013). Indicators of tax morale: An exploratory study. EJournal of Tax Research, 11(1), 5–22.
Mohdali, R., & Pope, J. (2014). The influence of religiosity on taxpayers’ compliance attitudes: Empirical evidence from a mixed-methods study in Malaysia. Accounting Research Journal. 27(1), 71-91. https://doi.org/10.1108/ARJ-08-2013-0061
Murod, A. C. (2011). Nasionalisme dalam Perspektif Islam. Jurnal Sejarah Citra Lekha, 15(2), 45–58. Retrieved from https://ejournal.undip.ac.id/index.php/cilekha/article/viewFile/5039/4573
Nazaruddin, I. (2012). Dampak Religiositas, Relativisme dan Idealisme Terhadap Penalaran Moral dan Perilaku Manajemen Laba. Jurnal Akuntansi & Auditing Indonesia, 16(1), 15–32. Retrieved from http://jurnal.uii.ac.id/JAAI/index
Nazaruddin, I., Rezki, S. B., & Rahmanda, Y. (2018). Love of money , gender , religiosity : The impact on ethical perceptions of future professional accountants. Business and Economic Horizons, 14(2), 424–436. Retrieved from http://dx.doi.org/10.15208/beh.2018.31
Pertiwi, I. F. P. (2017). Moral Pajak: Sebuah Opsi Peningkatan Kepatuhan Pajak Masyarakat Muslim. Jurnal Al-Qardh, 2(1), 12–25. Retrieved from http://e-journal.iain-palangkaraya.ac.id/index.php/qardh/article/download/823/772
Pradini, H. S., Ratnasari, M., & Hidayat, T. E. W. (2016). Pengaruh Patriotisme, Korupsi, dan Pungli Terhadap Kepatuhan Perpajakan. Paper was Presented at Simposium Nasional Akuntansi XIX, Lampung.
Qari, S., Konrad, K. A., & Geys, B. (2011). Patriotism , taxation and international. IZA Discussion Papers 4120, Institute for the Study of Labor (IZA).
Rifa’i, A., Prajanti, S. D. W., & Alimi, M. Y. (2017). Pembentukan Karakter Nasionalisme melalui Pembelajaran Pendidikan Aswaja pada Siswa Madrasah Aliyah Al Asror Semarang. Journal of Educational Social Studies, 6(1), 7–19. https://doi.org/10.15294/jess.v6i1.16250
Septarini, D. F. (2015). Pengaruh Pelayanan, Sanksi, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kpp Pratama Merauke. Jurnal Ilmu Ekonomi & Sosial, 6(1), 44–55.
Setiawan, E. (2012). Kamus Besar Bahasa Indonesia (KBBI) Online. https://doi.org/10.1109/LRA.2017.2668461
Sofyani, H., & Nadia, R. (2015). Pengaruh Pendidikan Karakter Keagamaan Dan Otoritas Atasan Untuk Berbuat Curang Terhadap Perilaku Tidak Etis Akuntan. Jurnal Akuntansi dan Keuangan Indonesia, 12(2), 106–123. https://doi.org/10.21002/jaki.2015.07
Staub, E. (1979). Positive social behavior and morality. In Positive social behavior and morality: Socialization and development (Vol. 2). New York: Academic Press.
Tajfel, H. (1974). Social identity and intergroup behaviour. Social Science Information, 13(2), 65–93. https://doi.org/10.1177/053901847401300204
Tittle, C. R., & Welch, M. R. (1983). Religiosity and deviance: Toward a contingency theory of constraining effects. Social Forces, 61(3), 653–682. https://doi.org/10.1093/sf/61.3.653
Torgler, B. (2006). The importance of faith: Tax morale and religiosity. Journal of Economic Behavior and Organization, 61(1), 81–109. https://doi.org/10.1016/j.jebo.2004.10.007
Verkuyten, M. (2005). Ethnic Group Identification and Group Evaluation Among Minority and Majority Groups : Testing the Multiculturalism Hypothesis. Journal of Personality and Social Psychology, 88(1), 121–138. https://doi.org/10.1037/0022-3514.88.1.121
Welch, M. R., Xu, Y., Bjarnason, T., Petee, T., O’Donnell, P., & Magro, P. (2005). “But everybody does it...”: The effects of perceptions, moral pressures, and informal sanctions on tax cheating. Sociological Spectrum, 25(1), 21–52. https://doi.org/10.1080/027321790500103
Wiebe, K. F., & Fleck, J. R. (1980). Personality correlates of intrinsic, extrinsic, and nonreligious orientations. Journal of Psychology: Interdisciplinary and Applied, 105(2), 181–187. https://doi.org/10.1080/00223980.1980.9915149
Website:
Kementerian Keuangan Republik Indonesia. (2017). APBNP 2017 : Mendorong Pertumbuhan Ekonomi Hingga Ujung Negeri. Retrieved from https://www.kemenkeu.go.id/media/6890/apbn-kita-edisi-januari-2018.pdf
DOI: https://doi.org/10.18196/jai.2001111
Refbacks
- There are currently no refbacks.
Office:
Ruang Jurnal Fakultas Ekonomi dan Bisnis UMY
Gedung Ki Bagus Hadikusuma (E4) Lantai 2, Kampus Terpadu Universitas Muhammadiyah Yogyakarta,
Jalan Brawijaya (Lingkar Selatan), Tamantirto, Kasihan, Bantul, Daerah Istimewa Yogyakarta, Indonesia, 55183
Website: journal.umy.ac.id/index.php/ai - E-mail: jai@umy.ac.id
Journal of Accounting and Investment is licensed under Creative Commons Attribution Attribution-NonCommercial-NoDerivatives 4.0 International License
View My Stats