Determinan Tax Morale (Studi Pada Mahasiswa Universitas Brawijaya)

Dharmawan, Fritz Indra (2018) Determinan Tax Morale (Studi Pada Mahasiswa Universitas Brawijaya). Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menguji pengaruh faktor kepercayaan kepada pemerintah, kebanggaan nasional, religiositas, persepsi kepada orang lain, serta kebahagiaan dan kepuasan individu terhadap tax morale. Penelitian ini menggunakan Theory of Planned Behavior sebagai landasan teori. Objek penelitian ini adalah mahasiswa Diploma dan S1 Universitas Brawijaya. Sebanyak 328 data berhasil dikumpulkan menggunakan metode survei dengan teknik proportionate stratified random sampling. Analisis data dilakukan dengan menggunakan metode Structural Equation Model- Partial Least Square (SEMPLS) dengan aplikasi WarpPLS 6.0. Hasil pengujian menunjukkan bahwa kepercayaan kepada pemerintah, kebanggaan nasional, religiositas serta kebahagiaan dan kepuasan individu berpengaruh positif terhadap tax morale, sedangkan persepsi kepada orang lain tidak berpengaruh terhadap tax morale

English Abstract

The study is aimed to examine the effect of trust on government, national pride, religiosity, perception on others, and individual happiness and satisfaction on tax morale. The objects of the study are diploma and bachelor degree students of Brawijaya University. This study uses the Theory of Planned Behavior as the base theory. Using proportionate stratified random sampling method, 328 samples are selected, and the data were obtained through surveys. The data was analyzed through Structural Equation Model-Partial Least Square (SEM-PLS) using WarpPLS 6.0. The results of the study showed that trust on government, national pride, religiosity, and individual happiness and satisfaction have positive effect on tax morale, meanwhile, perception on others does not have effect on tax morale

Item Type:	Thesis (Sarjana)
Identification Number:	SKR/FE/2018/748/051901407
Uncontrolled Keywords:	Tax morale, theory of planned behavior, mahasiswa, SEM-PLS,
Subjects:	300 Social sciences > 336 Public finance > 336.2 Taxes
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Nur Cholis
Date Deposited:	29 May 2019 02:08
Last Modified:	21 Oct 2021 02:45
URI:	http://repository.ub.ac.id/id/eprint/164458

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