Faktor-faktor yang mempengaruhi persepsi wajib pajak mengenai etika penggelapan pajak (tax evasion). (studi empiris di kpp pratama medan-polonia)
DAFTAR PUSTAKA
Agnes, Raymond, 2007. Tax Compliance And Audit Adjustment An Investigations
Of The Transfer Pricing And Methodologies, Volume 55, Nomor 3, Hal
59-70, America.
Alfi, Ika dan Ardi Hamzah, 2012. Etika Penggelapan Pajak Perspektif Agama
Studi Interpretatif, Volume 5, Nomor 42, hal 1-26, Indonesia.
Aluned, Eliza and Valerie Braithwaite, 2012. Understanding Small Business
Taxpayers Issues Of Detterence, Tax Morale, Fairness, and Work
Practice, Volume 5, Nomor 1, Hal 1-47, America.
Alvin, Michael, 2012. Income Tax Discrimination Still Stuck In The Labyrinth Of
Impossibility, Volume 38, Nomor 2, Hal 1118-1165, America.
Ameur, Farid, 2012. Taxpayers Fraudulent Behaviour Modeling The Use Of
Datamining in Fiscal Fraud Detecting Moroccan Case, Volume 3, Nomor
2, Hal 1-8, Morocco.
Amrizal, 2012. Pencegahan dan Pendeteksian Kecurangan Oleh Internal Auditor,
Hal 1-17, Indonesia.
Anggraeni, Fanny, 2013. Pengaruh Penerapan Peraturan Perpajakan Dan
Kualitas Pemeriksaan Pajak Terhadap Kepatuhan Wajib Pajak Formal,
Fakultas Ekonomi Universitas computer Indonesia, Bandung.
Anondo,
Pengenalan
2013.
Pajak
Materi
Perpajakan
http://daruanondo.wordpress.com/author/doddyaziz/
(09
I.
Oktober
2014)
Aswani, Meinarni, 2013. The Impact Of Audit Rate, Perceived Prebability
OfAudit On Tax Compliance Decision, Volume 28, Nomor 2, Hal 292307, America.
Ayu, Dyah dan Rini Hastuti. 2009. Persepsi WP: Dampak Pertentangan
Diametral
Pada
Terdeteksinya
Tax
Evasion
Kecurangan,
WP
Keadilan,
Dalam Aspek
Ketepatan
Kemungkinan
Pengalokasian,
Teknologi Sistem Perpajakan, dan Kecenderungan Personal (Studi WP
Orang Pribadi"). Kajian akuntansi.
Universitas Sumatera Utara
Badara, Mu’Azu, 2012. The Effect Of Tax Audit On Tax Compliance In Nigeria
(A Study Of Bauchi State Board Of Internal Control), Volume 3, Nomor 4,
Hal 76-81, Nigeria.
Comission Contribution to The European Council of 22 May 2013. Combating
Tax Fraud and Evasion. Dalam Comission Contribution to The
European
Council
of
22
May
2013
[Online].
Tersedia:
https://www.google.co.id/?gws_rd=cr,ssl&ei=6KXfU9TlMGOuATNrY
KwCg#q=Combating+tax+fraud+and+evasion+Commission+contribu
tion+to+the+European+Council+of+22+May+2013. [4 Agustus 2014]
Duadji, Susno. 2010. Penggelapan Pajak Kejahatan Asal Praktik Pencucian
Uang.
https://id-id.facebook.com/notes/dukung-susno-duaji-untuk-
kebenaran/penggelapan-pajak-kejahatan-asal-praktik-pencucianuang/134453536578135 (09 Oktober 2014)
Ettredge, Michael and Lili Sun, 2008. Is Earnings Fraud Associated With High
Deffered Tax And/Or Book Minus Tax Levels ?, Volume 27, Nomor 1, Hal
1-33, America.
Fatih, Osman and Eren, 2011. The Amnesty With Effects And Affecting Aspects,
Tax Compliance, Tax Audits and Enforcement Around, Volume 2, Nomor
7, Hal 92-103, America.
Florida, Robert, 2012. The Ethics Of Tax Evasion An Investigation Into
Demoghraphic Differences, Volume 5, Nomor 1, Hal 105-113, Florida.
Gerald, Samuel, 2013. Tax Audit and Investigation In China and Hongkong,
International Journal, Hal 1-20, America.
Ghozali, Imam. 2011. Aplikasi Analisis Multivariate Dengan Program IBM SPSS
19, Edisi 5. Badan Penerbit Universitas Diponegoro. Semarang.
Gusman, Delfina dan Romi, 2010. Kajian Dalam Prinsip Keadilan Dalam
Pemungutan Pajak Di Indonesia, Fakultas Hukum Universitas Andalas,
Padang.
Hamid, Abdul. 2010. Buku Panduan Penulisan Skripsi, Jakarta.
Universitas Sumatera Utara
Hansen, Victoria and Richard, 2012. An Investigation Of The Impact Of Preparer
Penalty Provisions On Tax Preparer Aggressiveness, Volume 34, Nomor
1, hal 137-165, America.
Harrison, Paul, 2012. Tax Professional’s Responsibility For Fraud Detection The
Effects Of Engagement Type And Audit Status, Volume 26, Nomor 2, Hal
289-306, America.
Hashimzade, Nigar. (2010). New Approaches Of The Economics Of Tax Evasion
[Online].Tersedia:https://www.google.co.id/?gws_rd=cr,ssl&ei=6KXf
U9TlGMGOuATNrYKwCg#q=new+approach+of+the+economics+of
+tax+evasion. [4 Agustus 2014]
Hidayat, Nur, 2013. Pemeriksaan Pajak, PT Elex Media Komputindo, Jakarta.
Himci, Blendi, 2014. Avoidance Of Double Taxation Based On OECD
Agreements Analyze of Albanian-Italian Model, Volume 5, Nomor 7, Hal
218-223, America.
Ilyas, Wirawan dan Diaz Priantara, 2013. Manajemen & Perencanaan Pajak
Berbasis Risiko, In Media, Jakarta.
James, Jacinto, 2008. Tax Violations, Volume 45, Nomor 2, Hal 996-1034,
America.
Karyono, 2013. Forensic Fraud, Andi, Yogyakarta.
Kuncoro, Mudrajad, 2013. Metode Riset Untuk Bisnis & Ekonomi, Erlangga.
Jakarta.
Larry, Inge, 2009. Presenting The Dimensionality Of An Ethics Scale Pertaining
To Tax Evasion, Volume 12, Nomor 1, Hal 1-15, Florida.
Masri, Indah dan Dwi Martani. 2012. Pengaruh Tax Avoidence Terhadap Cost of
Debt. PPJK 20, Tesis Fakultas Ekonomi Universitas Indonesia, Jakarta.
McGee, Robert W. 2006. Three Views on the Ethics of Tax Evasion, Journal of
Business Ethics 2006, pp. 15-35.
McGee, R.W., Simon dan Annie. 2008. A comparative Study on Perceived Ethics
of Tax Evasion: Hong Kong Vs the United Stated, Journal of Business
Ethics 2008, pp. 147-158.
Universitas Sumatera Utara
Michael, Ruth, 2012. What is Tax Discrimination ?, Volume 404, Nomor 5, Hal
1014-1113, America.
Mikhled, Saeed, 2013. Theoritical And Analitycal Study Of Tax Law In Jordan
According to The Income Tax and Sales Tax and Its Relationship With
Revenues and Tax Evasion, Volume 4, Nomor 3, Hal 108-126, America.
Mukasa, Joseph, 2011. TaxKnowlede, Perceived Tax Fairness and Tax
Compliance In Ugada, Thesis, Makerere University, Ugada.
Muljono, Djoko, 2012. Pengaruh Perpajakan pada Penerapan Standar Akuntansi
Keuangan Entitas Tanpa Akuntabilitas Publik, Andi, Yogyakarta.
Mury, Agus, 2012. Tax Treaty (Memahami Persetujuan Penghindaran Pajak
Berganda P3B Melalui Studi Kasus), Bee Media Indonesia, Jakarta.
Muttaqin, Zainal, 2013. Tax Amnesty di Indonesia, PT Refika Aditama, Bandung.
Nickerson, Inge. 2009. Pleshko dan McGee. Presenting the Dimensionality of An
Ethics Scale pertaining To Tax Evasion, Journal of Legal, Ethical and
Regulatory Issues, Volume 12, Number 1.
Purwono, Herry, 2010. Dasar-Dasar Perpajakan & Akuntansi Pajak, Erlangga,
Jakarta.
Rahayu, Dewi P. dan Fallan, 2010. Pengaruh Pengetahuan Perpajakan,
Transparansi Belanja Pajak, dan Keadilan Pajak Terhadap Kepatuhan
Pajak Pada Wajib Pajak di Kota Surakarta. Yogyakarta, Tesis Program
Magister Sains Akuntansi UGM.
Rosdiana Haula dan Edi Slamet Irianto, 2011. Pengantar Ilmu Pajak, Kebijakan
dan Implementasi di Indonesia. Jakarta, PT Raja Grafindo Persada.
Saad, Natrah, 2014. Fairness Perceptions And Compliance Behaviour The Case
Of Salaried Taxpayes In Malaysia After Implementation Of The Self
Assesment SystemII, Volume 8, Nomor 1, Hal 1-17, Malaysia.
Sekaran, Uma, 2007. Research Methods For Business, Edisi 4, Salemba 4,
Jakarta.
Siahaan, Fadjar, 2012. The Influence Of Tax Fairness and Communication On
Voluntary Compliance Trust As An Intervening Variable, Volume 3,
Nomor 21, Hal 191-197, Indonesia.
Universitas Sumatera Utara
Soemitro, Rochmat. 1992. Dasar-Dasar Hukum Pajak dan Pajak Pendapatan
1994. Bandung, Eresco.
Sudarmanto, Gunawan, 2013. Statistika Terapan Berbasis Komputer, Mitra
Wacana Media, Jakarta.
Sumarsan, Thomas, 2013. Tax Review dan Strategi Perencanaan Pajak, Edisi 2,
Indeks, Jakarta.
Suminarsasi, Wahyu dan Supriyadi. 2011. Pengaruh Keadilan, Sistem Perpajakan
dan Diskriminasi Terhadap Persepsi Wajib Pajak Mengenai Penggelapan
Pajak. Yogyakarta, PPJK 15 Universitas Gajah Mada.
Suryani, Irma, 2013. Pengaruh Keadilan, Sistem Perpajakan, Diskriminasi, dan
Kemungkinan Terdeteksinya Kecurangan Terhadap Persepsi Wajib Pajak
Mengenai Etika Penggelapan Pajak, Skripsi, UIN Syarif Hidayatullah,
Jakarta.
Susanto, Joko, 2013. Behind The Tax Office, Dhara Priza, Semarang.
Syopiansyah Jaya Putra dan DurrachamanYusuf. 2009. Etika Bisnis dan Hak
Kekayaan Intelektual. Jakarta.
Thomas, 2012. Assessing Tax Fairness Dimension In A Small Devaloping
Economy, Volume 1, Nomor 63, Hal 1-7, America.
Trihastuti. (2009). Penghindaran atau Penggelapan Pajak?. Diakses pada dari
World Wide web: http://trihastutie. wordpress.com /2009/05/20/
penghindaran-atau-penggelapan-pajak/ (09 Oktober 2014)
Tuanakotta. M, Theodorus, 2010. Akuntansi Forensik & Audit Investigatif,
Salemba Empat, Jakarta.
Vazquez, Jaime and Richard, 2011. Benchmarking Tax Administration In
Developing Countries Systemic Approach, Volume 9, Nomor 1, Hal 5-37,
America.
Waluyo, 2011. Perpajakan Indonesia, Edisi 10, Salemba Empat, Jakarta.
Wiley, 2006. Research Methods For Business, Edisi 4, Salemba Empat, Jakarta.
Witono, Banu, 2008. Peranan Pengetahuan Pajak Pada Kepatuhan Wajib Pajak,
Volume 7, Nomor 2, Hal 1-13, Indonesia.
Universitas Sumatera Utara
Yahya, Marzuqi, 2012. Cara Praktis Pengisian SPT Pajak Penghasilan Pribadi,
Agogos, Jakarta.
Wikipedia, 2010. Diskriminasi. http://id.wikipedia.org/wiki/Diskriminasi (09
Oktober 2014)
Universitas Sumatera Utara
Agnes, Raymond, 2007. Tax Compliance And Audit Adjustment An Investigations
Of The Transfer Pricing And Methodologies, Volume 55, Nomor 3, Hal
59-70, America.
Alfi, Ika dan Ardi Hamzah, 2012. Etika Penggelapan Pajak Perspektif Agama
Studi Interpretatif, Volume 5, Nomor 42, hal 1-26, Indonesia.
Aluned, Eliza and Valerie Braithwaite, 2012. Understanding Small Business
Taxpayers Issues Of Detterence, Tax Morale, Fairness, and Work
Practice, Volume 5, Nomor 1, Hal 1-47, America.
Alvin, Michael, 2012. Income Tax Discrimination Still Stuck In The Labyrinth Of
Impossibility, Volume 38, Nomor 2, Hal 1118-1165, America.
Ameur, Farid, 2012. Taxpayers Fraudulent Behaviour Modeling The Use Of
Datamining in Fiscal Fraud Detecting Moroccan Case, Volume 3, Nomor
2, Hal 1-8, Morocco.
Amrizal, 2012. Pencegahan dan Pendeteksian Kecurangan Oleh Internal Auditor,
Hal 1-17, Indonesia.
Anggraeni, Fanny, 2013. Pengaruh Penerapan Peraturan Perpajakan Dan
Kualitas Pemeriksaan Pajak Terhadap Kepatuhan Wajib Pajak Formal,
Fakultas Ekonomi Universitas computer Indonesia, Bandung.
Anondo,
Pengenalan
2013.
Pajak
Materi
Perpajakan
http://daruanondo.wordpress.com/author/doddyaziz/
(09
I.
Oktober
2014)
Aswani, Meinarni, 2013. The Impact Of Audit Rate, Perceived Prebability
OfAudit On Tax Compliance Decision, Volume 28, Nomor 2, Hal 292307, America.
Ayu, Dyah dan Rini Hastuti. 2009. Persepsi WP: Dampak Pertentangan
Diametral
Pada
Terdeteksinya
Tax
Evasion
Kecurangan,
WP
Keadilan,
Dalam Aspek
Ketepatan
Kemungkinan
Pengalokasian,
Teknologi Sistem Perpajakan, dan Kecenderungan Personal (Studi WP
Orang Pribadi"). Kajian akuntansi.
Universitas Sumatera Utara
Badara, Mu’Azu, 2012. The Effect Of Tax Audit On Tax Compliance In Nigeria
(A Study Of Bauchi State Board Of Internal Control), Volume 3, Nomor 4,
Hal 76-81, Nigeria.
Comission Contribution to The European Council of 22 May 2013. Combating
Tax Fraud and Evasion. Dalam Comission Contribution to The
European
Council
of
22
May
2013
[Online].
Tersedia:
https://www.google.co.id/?gws_rd=cr,ssl&ei=6KXfU9TlMGOuATNrY
KwCg#q=Combating+tax+fraud+and+evasion+Commission+contribu
tion+to+the+European+Council+of+22+May+2013. [4 Agustus 2014]
Duadji, Susno. 2010. Penggelapan Pajak Kejahatan Asal Praktik Pencucian
Uang.
https://id-id.facebook.com/notes/dukung-susno-duaji-untuk-
kebenaran/penggelapan-pajak-kejahatan-asal-praktik-pencucianuang/134453536578135 (09 Oktober 2014)
Ettredge, Michael and Lili Sun, 2008. Is Earnings Fraud Associated With High
Deffered Tax And/Or Book Minus Tax Levels ?, Volume 27, Nomor 1, Hal
1-33, America.
Fatih, Osman and Eren, 2011. The Amnesty With Effects And Affecting Aspects,
Tax Compliance, Tax Audits and Enforcement Around, Volume 2, Nomor
7, Hal 92-103, America.
Florida, Robert, 2012. The Ethics Of Tax Evasion An Investigation Into
Demoghraphic Differences, Volume 5, Nomor 1, Hal 105-113, Florida.
Gerald, Samuel, 2013. Tax Audit and Investigation In China and Hongkong,
International Journal, Hal 1-20, America.
Ghozali, Imam. 2011. Aplikasi Analisis Multivariate Dengan Program IBM SPSS
19, Edisi 5. Badan Penerbit Universitas Diponegoro. Semarang.
Gusman, Delfina dan Romi, 2010. Kajian Dalam Prinsip Keadilan Dalam
Pemungutan Pajak Di Indonesia, Fakultas Hukum Universitas Andalas,
Padang.
Hamid, Abdul. 2010. Buku Panduan Penulisan Skripsi, Jakarta.
Universitas Sumatera Utara
Hansen, Victoria and Richard, 2012. An Investigation Of The Impact Of Preparer
Penalty Provisions On Tax Preparer Aggressiveness, Volume 34, Nomor
1, hal 137-165, America.
Harrison, Paul, 2012. Tax Professional’s Responsibility For Fraud Detection The
Effects Of Engagement Type And Audit Status, Volume 26, Nomor 2, Hal
289-306, America.
Hashimzade, Nigar. (2010). New Approaches Of The Economics Of Tax Evasion
[Online].Tersedia:https://www.google.co.id/?gws_rd=cr,ssl&ei=6KXf
U9TlGMGOuATNrYKwCg#q=new+approach+of+the+economics+of
+tax+evasion. [4 Agustus 2014]
Hidayat, Nur, 2013. Pemeriksaan Pajak, PT Elex Media Komputindo, Jakarta.
Himci, Blendi, 2014. Avoidance Of Double Taxation Based On OECD
Agreements Analyze of Albanian-Italian Model, Volume 5, Nomor 7, Hal
218-223, America.
Ilyas, Wirawan dan Diaz Priantara, 2013. Manajemen & Perencanaan Pajak
Berbasis Risiko, In Media, Jakarta.
James, Jacinto, 2008. Tax Violations, Volume 45, Nomor 2, Hal 996-1034,
America.
Karyono, 2013. Forensic Fraud, Andi, Yogyakarta.
Kuncoro, Mudrajad, 2013. Metode Riset Untuk Bisnis & Ekonomi, Erlangga.
Jakarta.
Larry, Inge, 2009. Presenting The Dimensionality Of An Ethics Scale Pertaining
To Tax Evasion, Volume 12, Nomor 1, Hal 1-15, Florida.
Masri, Indah dan Dwi Martani. 2012. Pengaruh Tax Avoidence Terhadap Cost of
Debt. PPJK 20, Tesis Fakultas Ekonomi Universitas Indonesia, Jakarta.
McGee, Robert W. 2006. Three Views on the Ethics of Tax Evasion, Journal of
Business Ethics 2006, pp. 15-35.
McGee, R.W., Simon dan Annie. 2008. A comparative Study on Perceived Ethics
of Tax Evasion: Hong Kong Vs the United Stated, Journal of Business
Ethics 2008, pp. 147-158.
Universitas Sumatera Utara
Michael, Ruth, 2012. What is Tax Discrimination ?, Volume 404, Nomor 5, Hal
1014-1113, America.
Mikhled, Saeed, 2013. Theoritical And Analitycal Study Of Tax Law In Jordan
According to The Income Tax and Sales Tax and Its Relationship With
Revenues and Tax Evasion, Volume 4, Nomor 3, Hal 108-126, America.
Mukasa, Joseph, 2011. TaxKnowlede, Perceived Tax Fairness and Tax
Compliance In Ugada, Thesis, Makerere University, Ugada.
Muljono, Djoko, 2012. Pengaruh Perpajakan pada Penerapan Standar Akuntansi
Keuangan Entitas Tanpa Akuntabilitas Publik, Andi, Yogyakarta.
Mury, Agus, 2012. Tax Treaty (Memahami Persetujuan Penghindaran Pajak
Berganda P3B Melalui Studi Kasus), Bee Media Indonesia, Jakarta.
Muttaqin, Zainal, 2013. Tax Amnesty di Indonesia, PT Refika Aditama, Bandung.
Nickerson, Inge. 2009. Pleshko dan McGee. Presenting the Dimensionality of An
Ethics Scale pertaining To Tax Evasion, Journal of Legal, Ethical and
Regulatory Issues, Volume 12, Number 1.
Purwono, Herry, 2010. Dasar-Dasar Perpajakan & Akuntansi Pajak, Erlangga,
Jakarta.
Rahayu, Dewi P. dan Fallan, 2010. Pengaruh Pengetahuan Perpajakan,
Transparansi Belanja Pajak, dan Keadilan Pajak Terhadap Kepatuhan
Pajak Pada Wajib Pajak di Kota Surakarta. Yogyakarta, Tesis Program
Magister Sains Akuntansi UGM.
Rosdiana Haula dan Edi Slamet Irianto, 2011. Pengantar Ilmu Pajak, Kebijakan
dan Implementasi di Indonesia. Jakarta, PT Raja Grafindo Persada.
Saad, Natrah, 2014. Fairness Perceptions And Compliance Behaviour The Case
Of Salaried Taxpayes In Malaysia After Implementation Of The Self
Assesment SystemII, Volume 8, Nomor 1, Hal 1-17, Malaysia.
Sekaran, Uma, 2007. Research Methods For Business, Edisi 4, Salemba 4,
Jakarta.
Siahaan, Fadjar, 2012. The Influence Of Tax Fairness and Communication On
Voluntary Compliance Trust As An Intervening Variable, Volume 3,
Nomor 21, Hal 191-197, Indonesia.
Universitas Sumatera Utara
Soemitro, Rochmat. 1992. Dasar-Dasar Hukum Pajak dan Pajak Pendapatan
1994. Bandung, Eresco.
Sudarmanto, Gunawan, 2013. Statistika Terapan Berbasis Komputer, Mitra
Wacana Media, Jakarta.
Sumarsan, Thomas, 2013. Tax Review dan Strategi Perencanaan Pajak, Edisi 2,
Indeks, Jakarta.
Suminarsasi, Wahyu dan Supriyadi. 2011. Pengaruh Keadilan, Sistem Perpajakan
dan Diskriminasi Terhadap Persepsi Wajib Pajak Mengenai Penggelapan
Pajak. Yogyakarta, PPJK 15 Universitas Gajah Mada.
Suryani, Irma, 2013. Pengaruh Keadilan, Sistem Perpajakan, Diskriminasi, dan
Kemungkinan Terdeteksinya Kecurangan Terhadap Persepsi Wajib Pajak
Mengenai Etika Penggelapan Pajak, Skripsi, UIN Syarif Hidayatullah,
Jakarta.
Susanto, Joko, 2013. Behind The Tax Office, Dhara Priza, Semarang.
Syopiansyah Jaya Putra dan DurrachamanYusuf. 2009. Etika Bisnis dan Hak
Kekayaan Intelektual. Jakarta.
Thomas, 2012. Assessing Tax Fairness Dimension In A Small Devaloping
Economy, Volume 1, Nomor 63, Hal 1-7, America.
Trihastuti. (2009). Penghindaran atau Penggelapan Pajak?. Diakses pada dari
World Wide web: http://trihastutie. wordpress.com /2009/05/20/
penghindaran-atau-penggelapan-pajak/ (09 Oktober 2014)
Tuanakotta. M, Theodorus, 2010. Akuntansi Forensik & Audit Investigatif,
Salemba Empat, Jakarta.
Vazquez, Jaime and Richard, 2011. Benchmarking Tax Administration In
Developing Countries Systemic Approach, Volume 9, Nomor 1, Hal 5-37,
America.
Waluyo, 2011. Perpajakan Indonesia, Edisi 10, Salemba Empat, Jakarta.
Wiley, 2006. Research Methods For Business, Edisi 4, Salemba Empat, Jakarta.
Witono, Banu, 2008. Peranan Pengetahuan Pajak Pada Kepatuhan Wajib Pajak,
Volume 7, Nomor 2, Hal 1-13, Indonesia.
Universitas Sumatera Utara
Yahya, Marzuqi, 2012. Cara Praktis Pengisian SPT Pajak Penghasilan Pribadi,
Agogos, Jakarta.
Wikipedia, 2010. Diskriminasi. http://id.wikipedia.org/wiki/Diskriminasi (09
Oktober 2014)
Universitas Sumatera Utara