Taxpayer Compliance Behavior: A Qualitative Analysis Of The Impact Of Tax Incentives, Income Levels, And Sanctions
DOI:
https://doi.org/10.53958/mt.v4i4.478Keywords:
Taxpayer Compliance, Tax Incentives, Income Levels, SanctionsAbstract
This qualitative study investigates taxpayer compliance behavior by examining the influence of tax incentives, income levels, and sanctions. Through in-depth interviews and thematic analysis, the research explores the motivations and decision-making processes behind taxpayers' compliance or non-compliance. The findings shed light on the complex interplay between tax policy measures and individual taxpayer behavior, providing valuable insights for policymakers and tax authorities.
References
Guest, G., Bunce, A., & Johnson, L. (2006). How many interviews are enough?: An experiment with data saturation and variability. Field methods, 18(1), 59-82.
Johnson, T. (2019). The Effectiveness of Tax Policies in Promoting Taxpayer Compliance: A Comparative Analysis. Journal of Taxation and Public Finance, 27(3), 301-315.
Lee, S., & Kim, K. (2021). Income Disparities and Taxpayer Compliance: Insights from a Virtual Learning Environment. Journal of Tax Education, 45(2), 127-140.
Muhammad Rizal, & Dicky Heriawan. (2022). Analisis Pengaruh Leverage, Likuiditas, Tax Avoidance Dan Ukuran Perusahaan Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2017). KABA Journal of Management &Amp; Entrepreneurship, 18(2), 29–45. Retrieved from https://www.jurnal-mnj.stiekasihbangsa.ac.id/index.php/kbjme/article/view/125
Rizal, M., & Gulo, F. (2022). Analisis Pengaruh Insentif Pajak PPh 21, Tingkat Pendapatan Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Ekonomika, 6(2), 424-439.
Ruslaini, & Pribadi, B. A. (2022). Analisis Pengaruh Beban Pajak Tangguhan Dan Asimetri Informasi Terhadap Praktik Manajemen Laba . KABA Journal of Management &Amp; Entrepreneurship, 13(2), 53–64. Retrieved from https://www.jurnal-mnj.stiekasihbangsa.ac.id/index.php/kbjme/article/view/59
Santoso, S., Qalbia, F., & Benardi, B. (2023). Dampak Pandemi Covid 19 Terhadap Kinerja Keuangan Bank Umum di Indonesia. ASSET: Jurnal Manajemen dan Bisnis, 6(1). doi:https://doi.org/10.24269/asset.v6i1.7133.
Smith, J., Brown, L., & Garcia, M. (2020). Exploring Taxpayer Compliance Behavior: Lessons from Tax Workshops. Journal of Tax Practice and Procedure, 18(2), 567-580.
Johnson, T. (2019). The Effectiveness of Tax Policies in Promoting Taxpayer Compliance: A Comparative Analysis. Journal of Taxation and Public Finance, 27(3), 301-315.
Lee, S., & Kim, K. (2021). Income Disparities and Taxpayer Compliance: Insights from a Virtual Learning Environment. Journal of Tax Education, 45(2), 127-140.
Muhammad Rizal, & Dicky Heriawan. (2022). Analisis Pengaruh Leverage, Likuiditas, Tax Avoidance Dan Ukuran Perusahaan Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2017). KABA Journal of Management &Amp; Entrepreneurship, 18(2), 29–45. Retrieved from https://www.jurnal-mnj.stiekasihbangsa.ac.id/index.php/kbjme/article/view/125
Rizal, M., & Gulo, F. (2022). Analisis Pengaruh Insentif Pajak PPh 21, Tingkat Pendapatan Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Ekonomika, 6(2), 424-439.
Ruslaini, & Pribadi, B. A. (2022). Analisis Pengaruh Beban Pajak Tangguhan Dan Asimetri Informasi Terhadap Praktik Manajemen Laba . KABA Journal of Management &Amp; Entrepreneurship, 13(2), 53–64. Retrieved from https://www.jurnal-mnj.stiekasihbangsa.ac.id/index.php/kbjme/article/view/59
Santoso, S., Qalbia, F., & Benardi, B. (2023). Dampak Pandemi Covid 19 Terhadap Kinerja Keuangan Bank Umum di Indonesia. ASSET: Jurnal Manajemen dan Bisnis, 6(1). doi:https://doi.org/10.24269/asset.v6i1.7133.
Smith, J., Brown, L., & Garcia, M. (2020). Exploring Taxpayer Compliance Behavior: Lessons from Tax Workshops. Journal of Tax Practice and Procedure, 18(2), 567-580.
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Published
2023-10-31
How to Cite
Waruwu, E., & Wijaya, D. R. (2023). Taxpayer Compliance Behavior: A Qualitative Analysis Of The Impact Of Tax Incentives, Income Levels, And Sanctions. Maisyatuna, 4(4), 12–18. https://doi.org/10.53958/mt.v4i4.478
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