Source: OAI

ABSTRACT The objective of this paper is to determine the demographic factors in influence the behavior of taxpayers. Levene's test shows that there is no significant mean different between male and female, no significant mean different between government and private servants tax knowledge score. Furthermore, there is no significant different between Chinese and Indian score, the different is only 0.10%. As the analysis goes further, Levene test shows that there is a significant mean different between Malay and Chinese (p 0.10, a = 0.05) as well as Indian and Chinese (p 0.10, a = 0.05). Abstract in Bahasa Indonesia : Penelitan ini bertujuan untuk menguji pengaruh faktor-faktor demogarafi yang mempengaruhi prilaku Wajib Pajak. Berdasarkan Uji Levene, penelitian ini membuktikan, bahwa tidak ada perbedaan yang signifikan atas pengetahuan Wajib Pajak antara laki-laki dan perempuan, antara pemerintah dan swasta. Perbedaan pengetahuan Wajib Pajak antara orang China dan Malaysia hanya menunjukkan nilai 0,10%. Analisa selanjutnya melalui uji Levene memperlihatkan bahwa, terdapat perbedaan tingkat pengetahuan pajak yang signifikan antara orang Malaysia dan China (p

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    ABSTRACT: The Tax Reform Act of 1986 rewrote the federal income tax code, bringing it closer to policy professionals' vision of what constitutes an equitable and efficient income tax. Research on tax compliance suggests the law might have affected taxpayer compliance in three ways: by reducing opportunities to overstate deductions, by changing perceptions of fairness, and by altering tax liabilities. Changes in taxpayer perceptions, attitudes, and noncompliance intentions were examined in three bodies of survey data, each containing pre-and post-reform data from independent samples of the same population. The results show an improved normative climate for taxpayer compliance and point to both the feasibility and the importance of examining the effects of substantive tax policies on taxpayer perceptions, attitudes, and behavioral intentions.
    Law &amp Policy 09/1993; 15(4):293 - 325. DOI:10.1111/j.1467-9930.1993.tb00111.x · 0.66 Impact Factor
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    ABSTRACT: The influence of specific tax knowledge on attitudes towards taxation was examined. The study reports significant changes in attitude to one's own tax evasion and attitude to fairness of the tax system. Following increases in tax knowledge, respondents consider their own tax evasion as more serious, the perceived fairness in taxation increased, and attitudes towards other people's tax evasion became stricter. In agreement with previous research, these tax attitudes have an influence on reforced inclinations towards tax evasion and tax compliance.
    Journal of Economic Psychology 02/1996; 17(3-17):387-402. DOI:10.1016/0167-4870(96)00015-3 · 1.21 Impact Factor
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    ABSTRACT: This study set out to test the relative merits and desirability of teaching tax principles and policy based either on a single textbook, or by using the more traditional UK social science method of wider reading and a more individualistic approach to learning. The method employed was to teach taxation using the two approaches on two parallel public finance courses and to assess the outcomes in the form of student course essays and examination answers together with a questionnaire survey of students' opinion. The balance of advantage appeared to lie with the single textbook approach.
    Accounting Education 09/2000; 9(3):281-289. DOI:10.1080/09639280010017239


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