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Reasercher Years
Research Title
Investigational Variables
Research Methodology
Research Conclusion
Sartika and Rini
2009 Influence of
Spiritual Intelligence, Tax
Service Performance and
Tax Sanctions Assertiveness
Against taxpayer Motivation in
fulfilling the Tax Obligation.
1. Spiritual intelligence
2. Performance of tax service
3. Tax sanctions assertiveness
4. Taxpayers motivation in
fulfilling tax obligations
Multiple Regression
Analysis 1. Spiritual intelligence has a
significant influence on the taxpayers motivation
variable 2. Performance of tax service
has no significant influence on the taxpayers
motivation variable 3. Tax sanctions
assertiveness has significant influence on
the taxpayers motivation variable
4. Spiritual intelligence, performance of tax service
and tax sanctions assertiveness jointly has a
significant influence on taxpayers motivation.
Source: Data Processed
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G. Logical Framework
State revenue in the tax sector is the largest contributor to the state budget. Since the revenues from oil and gas cannot fulfill most of the national budget,
the government is focusing tax sector as a state revenue sector. So, the taxpayer consciousness and compliance needs to be improved in order to
increase tax revenues. As well as the service of the tax authorities fiskus should also be addressed so that the revenue that obtained can be optimal.
Hopefully with improved consciousness, tax compliance and services of tax authorities will have a positive impact on tax revenue performance. Logical
framework of this research are presented in Figure 2.2 on the next page.
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Research Logical Framework Figure 2.2
Source: Data Processed Taxasa significant source ofstate revenue, so thattaxrevenue performanceis
essentialfornational development, and there are some factors which can influence tax revenue performance
Theory Basis :The theoryof taxpayers consciousness, theory of tax services, and theory oftaxpayers compliance
Independence Variable Dependence Variable
Taxpayers Consciousness X
1
Tax Services X
2
Taxpayers Compliance X
3
Tax Revenue Performance Y
Analysis Method Quality Data Test Validity Test, Reliability Test
Classical Assumption Test
Multiple Regression Test R
2
Test, F Test, t Test
Result and Analysis
Conclusion and Implication
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H. Hypothesis
According Indriantoro and Supomo 2002 hypothesis in quantitative research is the answer to a problem or a question based on research developed
theories need to be tested through the process of selecting, collecting, and analyzing data. The hypothesis states that supposedly logical relationship
between two or more variables in the formulation of propositions that can be tested empirically. This hypothesis has multiple functions in the study are as
follows: 1. Hypothesis explaining and solving research problems rationally.
2. Hypothesis states that the research variables need to be tested empirically. 3. Hypothesis are used as guidelines for selecting test data methods.
4. Hypothesis became the basis for making conclusions. 1. Taxpayers Consciousness to Tax revenue performance
Taxpayers consciousness formed by taxpayers perception dimensions, the taxpayers knowledge, the characteristics of the taxpayer and the tax
counseling. Taxpayers consciousness will increase if in the community when positive perceptions of tax appear Suryadi, 2006. With increasing
taxation knowledge of society through tax education both formal and non- formal education will have a positive impact on taxpayers consciousness
to pay taxes. Characteristics of taxpayers that represented by the condition of cultural, social and economic will dominant forming taxpayers behavior
which is reflected in their consciousness in paying taxes. With taxation
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counseling conducted intensively and continuously will be able to increase understanding of the taxpayers obligation to pay taxes as a form of
national mutual cooperation in raising funds for the benefit of government funding and national development.. Research on taxpayer perceptions of
the tax revenue performance is doing by Maria karanta, et. al 2000 in Sweden, concluded thatthe positive public perception can affect the
behavior of the taxpayer to pay taxes that would significantly affect the
performance of the Swedish National Tax Board. H
1
: Taxpayer consciousness has significant influence ontax revenue performance.
2. Tax Service on Tax revenue performance
Tax services formed by the Human Resources HR dimensions, tax regulations and Tax Information System Suryadi,2006. Excellent service
quality standard to the community will be met if the human resources perform their duties professionally, disciplined and transparent. In this
condition the taxpayer satisfied with the service provided to him, then they will tend to perform the obligation to pay tax in accordance with
applicable regulations. Thus the tax information system and excellent human resources quality will generate better tax service.
Quality services should be pursued to provide safety, comfort, smoothness and legal certainty can be counted for Supadmi, 2006. Nerre
Suryadi, 2006, found that in terms of civilizing then there should be cooperation interaction both formaland non-formal between tax agencies
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to taxpayers by making the tax system and tax policy and good practice which historically have to consider the culture of a country. Karanta, et. al
Suryadi, 2006, emphasizes the importance of the quality of personnel HR taxation in providing services to the taxpayer. All in all a good job
means that the tax authorities should be completely capable and expert on all the expertise in their respective fields.
H
2
: Tax Service has significant influenceon tax revenue performance. 3. Taxpayer Compliance to Tax revenue performance
Taxpayers compliance is formed by the dimensions of the tax audit, law enforcement and tax compensation. The purpose of inspection is to
test taxpayers compliance in implementing tax obligations. If law enforcement can provide justice and legal certainty so taxpayers will obey,
obedient and disciplined in paying taxes. If taxpayers feel that tax compensation already fulfill as expectations then they will pay the tax in
accordance with applicable regulations. Taxpayers compliance that measured from tax audit, law enforcement and tax compensation
significantly influence the tax revenue performances. Nominal tax assessment has increased tax revenue, but the increase in nominal
acceptance is not followed by a significant increase in the average ratio of profit before tax on sales and the average tax revenue based on the ratio of
income tax to sales Suryadi, 2006.
H
3
: There is a significant influence between Taxpayer Compliance to Tax Revenue Performance.
