The Attitudes of Tertiary Students on Tax Evasion: A Study of Tax Compliance.

?;!9C iiDJ
\****

,-

tr

..

t;*

Trg 2n' ;,qr,; :$t/!l
nte rh ai;hia t?o nt r rril

r

Cn

EU SineSS,

Empress

Hol,el

Chiqng Moi . Thqilqnd,

=
ifl anaE€rn(:trt
anf,,16inr.1p

F

2.i Oclober

a

r

iir:3

2Ol3

.*
;f

1
{..

..{

I

IU
II'I
tr^=

rhe 2'? tBSM 2013 t.ternation.l Conf€rence on 8!stness, Manag€ment
.nd Accounting
2 - 4 October 2013, Chiang Ma - rhaIand

Creation of Arts Craft pottery for Export Commodity:

Based on Earthenware andLocal Technology

399

( fimbul Rohorjo )

Tracer Study Of Faculty Of Economics
Universitas Negeri Jakarta

I

476

(Dormo Riko Sworomarindo, Achmod Fouzi, Dewi Nurmoldsari)

lmpact of ERP in lndian Education System
{With Special reference to M.p.University}
(

428

:

Prceti Singh, Rsjendru Singh, Gaurdv Shrivostov
)

E

A Case Study: lmproving Business Cperations at Wongpani
Donmuang Using Microsoft Excel

429

(Suropol Svetsomboon, Gomon Sovotsomboon
)

lmplementation Of School Based t\4anagement (sbm) On
Vocationel High School ln Centralrakarta
( Case : Implernentation Of Sbm, principal
Manajerial,

School Ccmitee, And Teacher performance ln public And
Private Vocational High School)

I

447

( Dewi Nutmolosori, yunikd Murdaydnti, Sdnti
Susonti, Dito putuwita )

R"-Engineering Of Trading process And Re_Design For
lmplementation Electronic process For Trading Companies
(

Zohto Ghorboni Rovond, Solmon Salimi Sodr

452

)

ACCOUNTING

453

The Attitudes of Tertiary Students on Tax Evasion:
A Study of Tax Compliance

454

( Veroni Co.olino )

An Empirical Study of Auditor lndependence,
Competence and Audit Tenure on Audit euality
Evidence from North ,akarta, Indonesia

465
_

( Yenni Corolino )

lnfluential Sourc€s and Authors on Behavioral Research
in Accounting 2O03-2012: A Ciiatian Analrlsis

(Ton Ming Kuong )

477

=

ihe2'3SM201-l nterx.tion.l Conf€ren.e of 5!s

ne!s, [4anagemenl.rrd AccounirnF

4 Octobe. 2013, Ch

aig rJai - Thaitarc

The Attitudes of Tertiary Students on Tax Evasion: A Study
of Tax
Compliance

Verani Carolina

,

t

I
I
I

Emotl: velove n4 ic@yohoo.com
M o ro n ot h o Ch ri sti o n I_J n iv e rs ity, I n d a n e s i o

I

Abstroct

i

rhis research oims ta exominc tuhether tox knorvtedge dnd religiousity

influence an
tettiory student's non comptionce behoviaur ond whether there
ore djft'erences aJ the
tertiory student's nan comptionce behoviou depends an the level o| educotion
ond
gender. A pirot study reveoled thot the demogrophic
voriabres her.l stottsticotly
signtJicont relotionship with tox evasion behoviour. Iertiary
students wha hove
tecetved tox educatian ond olsa wha have not iecejved yet
\rere used os scmples. Doto
wos praccessed usinq ANOVA ond the result shows thot
tox knawledge ond r:etirliousity
have on impoct an tertiory student's non camptionce behoviaut,
there ore differences
of the tertiory student,s non complionce behaviour depends on the level
oJ educotian
but do not depends on gender. fhis result shows the importonce
of inlorno;ion and tox
saciolizotjan in tndonesia, especiolly the role al religiaus jeaders

in tox sacicttiztng.
Keywards: Tox Knowtedge, Reliqiausity, Tox Evostonond Tox
ComDhon.p

INTRODUCTION

Tax is the major source of revenue in lndonesia. lt becomes
a mainstav for the
governrnent to fund the expenditLrres. lt is showed
by Realization of lndonesian Revenue
and Expenditure Budget 2oo7-2o12.The tabre berow proves that
taxes provide more than
70% of domestic revenue.
Table 1. Domestic revenue in lndonesian Reven!re and Expenditure (in
biltion rupiah)

2AO7

490 988,60

706.108,30

69,53q.

2008

658.700,80

979.305,40

61,26%

2009

679_922,2a

847.096,60

73,18';

2010

123.306,70

992 248,50

7

2,90"6

2071

873.874,00

1,.205.345,70

7

2,5t't

2412

10t6

1.357.380,00

14,86.:

Source: prepared by researcler Uasea on

237,30

wwi angga-n.a"[t"r,g.;

That is the reason why government enaourages the people to pay
taxes.so that
Government, through Direcicrate General of Taxation (DGi),
improves the efficig66y 6112;
collection.However, taxpayers tend to craim that tax is a burcien
for them, so that with thr.

aF-

i

,l

The 2"c rBSM 2013 lnternatlon; Conferenc€ on 9us ness,
2

;
I

i
a

I

I

t

M:fagemeit and Ac.o!ni ig
Ch.ns r.r.r lha tani

4 October 2011,

concept, there is a different opinion within DGT and taxpayers. DGT optimizes the revenlre
from tax sector continuously, while taxpayers avoid paying tax.
Tax evasion appears, especialiy, in the implemented of Self Assessment System. ln
this system, taxpayers are given trust fo.m DGT to calculate, to pay, and to report thelr tax

payrnent. Hence, taxpayer's responsibllity was bigger iit means the awareness of taxpayers
to f!lfill thelr obligations is to pay taxes). ln this way, tax compliance has an impo.tant role
in the effectiveness of tax co lection in this country.

Loo et al. (2009) stated that tax knowledge emerged asthe most influence in
determining individual taxpayer's comp iance behavior. Furthermore, they revealed that the
major impact of the introduction of self assessment was itscontribution towards
improvement in the level of tax kno\/ledge, which is tax knowledge itself could affect
taxpayer's attitudes to taxation. Another research finding expiains that there is a difference
in tax compliance behavior between respondents that have tax know edge and with those
who do not have tax knowledte (Roshidi et a., 2007; Kasipil ai et al., 2003; palll, 2OO5;
Carolina

&

Simanjuntak, 2011).Personaltax compliancewill increase when respondents
recelves the taxation study for one semester. After those study, the ievel of tax knowledge
increased, so thatthe level of tax evaslondecreased (in other words, it created a voiuntarV
tax compliance).

It is interesting to conduct research studles, using tertiary studentas the subjects,
about tax evasion practice as part of the tax compliance's study. This researchwas
motivated by Devos (2005) by expanding the sample selection criteria, not only tertiary
strrdentsin taxation major but also in all departments. Religiousityisa different demographic
variable from the prior study. Tax knowledge, level of education, andgender are another
demographic variables that used to predlct tax evasion practice. Thus, this study contributes
;n investigating whether tax knowiedge, religiousity, level of eciucation, and genderhave an
impaat on tertiary studentsbehavior to conduct tax evasion practicesI-ITERATURE REVIEWAND HYPOTHESES DEVELOPMENT

Tdx Knowledge

Lack of understanding tax laws is a factor causing non-ccmpiiance behavior
(Abuyamin, 2010). ln Self Assessment System, taxpayers mLrst actively upg.ade their
understanding in tax laws, so thai they can fulfili their obligations according to taxation
rules-

There are some concepts explained tax knowledge:

ioc et al. (2009) stated that tax knowledge refers to

a taxpayer's ability to

correctly report his or her taxable income, claim relief and rebates, and compute tax
liabilit./. lt is useful e5pecialiy in terms of their confidence in handling their tax affairs,
whi.h eventually wou!d aflect their compliance behaviour.
2.

Fallan (1999) stated that tax knowledge combines information about tax rules

i{ith financial knowiedge to calculate economic consequences

-455-

foa taxpaye!.s.

The

3.

2"

IBSM 2013

l.ternetrona Colrfe.ence on

2

BLr! n€ss,

Manage.nent dnd Ac.oun|ng

4 ociober 2013, Ch .ng

M: - Thai

anci

Roshidi et al.(2007) stated that understanding tax laws wlll result a posltive
behavior so that taxpayers wi I decrease tax evasion practices.

4.

lt is

important

to

create

a

conduslve

tax climate. lt is

intangible

factorbetween tax resistanceand tax compliance. Zain (2007) said that the lntangible
factor w I change into tax compliance if these condition are met:

.
.
.
.

Taxpayers understand (or trylng to understand) the tax laws.
Accuracy ln filling tax forms.
Calcu ating the amount of tax must be paid correctly.
Paying tax on tlme.

a major key in Self Assessment System. lt is expected to clarify the
impact of tax knowledge on tertiary studentsbehavior to conduct tax evasion practices.
Therefore, I he f;r I hypothesis is to' _eo ds 'o 'ows:
Tax know edgeis

H1: Tax knowledgehas a direct impact on

tertiary studentsbehavior to conduct tax

evasion practices.

Reliqiousity
Rellgioncan be termed as a moral commitment to act within the prescribed rules
(Rajagukguk &SLrlistlanti, 2011).Religiousityitself creating a mindset for all individuals. lt is
believed that religiousityis a belief about good behaviors-

Maarisit (2006) stated that a lot of taxpayers eschew from their obllgation to paY
taxes, one reason is the lack of information, especially the lack of role from the reliSious
leaders in tax socializing. Previous research found 50% of respondent claim that their

if they pad business activities, overstate medical expense,
understate income, not fllling a retL]ln, or claim an extr3 dependent (Rajagukgtlk &

conscience will disturb (guilty)
Sulistianti,2011).

It is expected to clarify the impact of religiousity on tertiary studentsbehavior to
conduct tax evasion practices. Therefore, the second hypothesis is formed as follows:

H2: Religiousity has a direct impact on tertiary studentsbehavior to conduct tax
evasiori practices.
Gender dnd Level ol Education
According to Jackson and Milliron (1986) and Failan (1999), Gender is one signlficant
faator affecting tax compliance att'tude. Past studies have shown that females wer€

moreresponsive to conscience appeal than sanction threat- Kasipillai and labbar (2006) also
stated that there are 4 general forms of non-compliance 3itirudes "a follows:'
1. Not submiting the Annual Tax Form within the stipulated period or non-submisslon.
2. Understating income.
3. Overstatingdeductions.
4. Not paying tax by the due date.

-456-

'ihe l"'l8514 2C13 niernar on.laoiler-ance
on Sus,ness, Mandgement.nd Account ng
7 ,.1 O.tober 2013, Chi.fg \rt: Thajtand

Those items will be successfully done if taxpayers have an adequate educaton. So
that, it is expected to clarify differences in tertiary students behavior to conduct tax evasion
practices based on gender and level of education. Therefore, the third and forth hypotheses
are formed as fo Iows:

H3: There are differences in tertiary students behavior to conduct tax evasion
practices based on gender.

H4: There are differenEes in tertiary students behavior
practices based on the level of education.

to conduct tax evasion

METHODS

Resedrch Subjects and Sofiples

Tertiary means edLrcation after secondary level_ primary and secondary level are
compulsory (in most countries) whereas tertlary is not. A higher education, e.g. college,
university, is called tertiary- This research used tertlary studentsas subjects becausethey are
future potential taxpayers.
The population in this research is the stLrdents ln Maranatha Christian Universlty,
lndonesia. This research used purposlve sampling method to select the sampe with the
criteria as follows:

1.
2.

The,/ are both who have recelved tax educationand have not received yet.

They are who was taking postgraduate proBramme :rre included in the sample selection.

Therefore, every person who was taking undergraduate

or

postgraduate

programmes are used as Samples.

Definition ond Meosurement oI Vqtiobles
Tax compliance is usually cast in terms of the degree version relate which taxpayers
comply with the tax law (lames and Alley, 2002). ln ordert to comply with the tax law,

taxpayers need tax knowledge as their ability to correctly report his or her taxable income
(Loo et al., 2009). The major consequences of implemented Self Assessment S./stem is that

taxpayers must always update their knowledge. Thus, tax knowledgewas measured by
ordinal scale. Tertiary studentswho have never received tax education were coded one (1).
Tertiary studentswho have recei!,ed tax education but never or seldom updating tax
inform3tions were coded two (2).Finally, tertiary studentswho have received tax education
and are always updating tax informations were coded three

(3)_

When religiousityis a belief about good behaviors and it js believed that the religious
leaders have an important role in creating positive behavior on taxaticn, therefore
religiousity was measured by ordinal scale. Tertiary studentswho have never gone to the
pla.e of worship or did it 4-6 times a year were coded one (1i, within once a month to cnce
a week vrere coded two (2), and more than once a week were coded three (3).

-+57-

ihe 2"'

ESM

:013 lnternarronalConference

o,-r

2

B!s nes!, Ntanagemefr a.d A.counr,rg
4 oclober 2013, Chlang

t"4; ihrll.nd

Jackson and Milliron (1986) found ihat between male and female have a different

way to conduct their tax obligation. Genderwas measured by nonrinal scale. Men were
coded one (1) dan women were coded two (2). Flnally, Kasipillai et al. (2003) found that
there is an improvement in persona tax compliance (decreaslng of tax evasion practlces)
when someone gets an educat on, so that the level of educatlon was rreasured by ordlnal
scale. Tertiary students in the undergraduate programrnes were coded one (1) and tertiary
students in the posttraduate programmes were coded two i2).

ilega

Lyons Susan M in Suandy (2011) stated that tax evaslon is the reduction of tax by
means. Some examples of tax avoidance schemes include locating assets in offshore

jurlsdictlons, delaying repatriation of profit earn in low tax foreign jurlsdictons, ensuring
that Bains are capital rather than income so the galns are not subject to tax (or a subject at a
lower rate), spreading of lncome to other tax payer with lower marginal tax rates and taking
advantages of tax incentives. A seven point likert scale was used to indicate the degree of
agreement or disagreernent of non-compliance schemes.
Oota Collection ond Anolysis
Data was collected by distribut ng questlonnaires, '"vhich was adapted from Devos
(2005). Testing of the questionnairesbegins with a normality test, when validlty and

reiiabiiity analysis were foliowing.
Kolmogorov-Smirnovtest was used for the test with hypotheses as fo lows:
Ho:Residual data is norma

1y

distributed.

H,:Residua data is not normally distributed.
When Asymp. sig. (2-tailed)is higher than a pha (5%), then accept Ho(Ghozalt, 2006).

Validity iest was conducted by running pearson correlation. lnstruments are valid
when the vaiue of r (correlation) on the SPSS result are higher than the value of r on the
product moment table (with degree of freedom (df) = n - 2). While reliability analysls was
conducted by running one shot method-lntruments are reliable when Cronbach's Alphais
higher than 0,6 (Ghozall, 2006).

Data was proccessed using Analysis of Variance (ANOVA). ANOVA ls a method 1()
examine the correlation between one metric dependent variableand or,e non metric
(categorial) independent variable or more. The first and the second hypotheses were tested
by two way anova, when the third and the

forth were tested by one way anova.

Homogeneity of variance should be met before runninB the ANOVA. Homogeneity of

variance means dependent variables anci indcpendent variable (categorial) have a
similiarity. While Levene's test of homogeneity of variance is not siBnificant (probability is
higher than alpha (596)) then the assumptions are met (Ghozalr, 2006). Acceptance of a
I

hypotheses are baseC on criteria Sig. (2-tailed) is lower than alpha (5%).

-454-

and Ac.oLrni fg
2013,
Chl.ng
N., - I h.r ;.d
Octob€.

The 2"! l85M 2013 lnternat onal conferen.e cn B!si.est,

2

,1

warag.F.nl

lnteraction test is also conducted when runnlng ANOVA It aims to indicate whether
there is an interaction between the two independent variables when affectlng dependent
variab e. The hypotheses for interactlon test are:
Ho: theae

is no interaction between tax knowledge and relitlousityin affecting

tertiary studentsbehavlor to conduct tax evasion practices.
there is an interactlon between tax knowledBe and religiousityin affectlng tertiary
studentsbehavior to conduct tax evasion practices.
H":

When 5iB. (2tailed)is higher than alpha (5%), then accept H."(Ghozall, 2006).

EMPIRICAT TESTS AND RESULTS

Choracte ti st i cs of ResP on d e nts

The survey was distributed to 100 undergraduate economic students (management
and accoLrnting programme) and 48 postgraduate econcnlic and psychology students at
Maranatha Christian University. Only 134 completed survey were received, glving a
response rate of 91%.

lt

was due

to incompleteness in filllng the survey. The table below

shows the characteristics of respondents.

Table 2. Characteristics of Respondents

Frequency Per€entage
Tax knowledge

Never re.eive

tax

13

9,t%

update

82

61,2%

39

29,1%

Never/4-6 tiines a year

24

11,90/a

once a month/a week

82

61,2%

educatlon

Never/seldom

Always update

tax

informations
Religiousity

More than once a week

20,9%

Level of education

Undergraduate

90

-- 459 -

61,2'L

T'r!2"ltsSr,42011 nterndi onalConfereice on
2

SLrs

iess, \ranatamenr.no A.count ng

-:1 O.rober 2013, Ch a.g

Mar lha t.nd

cende r
Ma le

fa,1%

51

61,9%

Normolity fest
The tab e beiow shows the result of normality test.
Table 3. One-Sample (olmoeorov-Smirnov Test

134

Norr.alParameters"

3 463E

5td Deviat of

.73950
.046
.046

Neg.tive
(olmogorov Smirnov

- 033

.536

Z

Asymp. SlC. (2 tarled)
a. Test d

nribution

.936

is Normat.

Kolmogorov-Smirnov test shows that Asym p. Sig. (2-toited)is 0,936. When the value
is higher than 5%,then accept H0. Thus,it means that the data is norn,ally distributed.

Volidity Test
The value ol r on the product moment table, with degree of freedom132, is 0,17.
While the value of / (correlation) on the SPSS resLrlt are summarized by the table below. This
table shows that the instrument is defined valid.
Table 4. Validity Results
0,171
4,21,4
3

4,135
0,218

5

4,231,

6

0,762

7

o,l56

8
9

0,644
c,684

10
11

0 490
0,364

\2
1l

0,348
0,598

-460-

4,11

The 2

'

.BSM 2013 lnternai

o.al Conferen.e on Bus.est, Man.gement ard Ac.ountinB
2 - 1 October 2013, ChlanB Mai Tha lrnd

Relidbility Test
The result of reliability test shows by the table below.
Table 5. Reliability Statistics

.134

Cronbach's Alphais 0,734, which is higher than 0,6. Thus, the instrument is reliable

Homogeneity of Voridnce Test
The ta ble below shows the result ofhomogeneity of variance test.

--lt,r.
loes l

Tabl€ 6. Levene's Test of tquality of Eror variancesa

li lorr
],o-o \t

Ft
o,
*

a. Design: lntercept+ TK + R +TK

I

R

Levene's test of hornogeneity of va.iance is 0,068, higher than 5%. Thus,

it

means

the assumptions of homogenelty are met.

Two-wdy ANOVA ond lnteroction Test

The result of the first and the second hypotheses testing are shown by the table
below.
Table 7. Tests of setween-Subjects Effects
Type

lll
of

T(

5lc.

41.49A'

6

7.915

319 488

7

319.483

3.987

)

4.276

2

25.243

1607E

2.138

1,O.7

945

\27

.199

1680 445

Corrected
7

Tota

2.7

33

000

10.031 000

1.390

Error

39.822 .000

133

a. R Squared =,6s3 (Adiusted RSquared =,637)

-46i-

51 .000

010

The

2"

BSM 2013

nternatloni Conferpnce on 6uslness, lUanage.r.ent .nd A..ouni .g
2 4 october 2013, ch.nE M.i Tharlard

From the table above, signlficant va Lte for tax kno\/ledge is O,OO0, which is ower
than 5%, it means tax knowledgehas a direct impact on ter|ary studentsbehavlor to conduat
tax evasion practices. Llkewise significant value for religlousity is O,OOO, it means religiouslty
has a dlrect lmpact on

tertiary studentsbehavior to conduct tax evaslon practjces. Significant
va ue for interaction between tax knowledge and rellgiousity ls also lower than S%, O,O1O,

then t can be concluded that there is an interactlon between tax knowlecige ancl
re iglousityin affecting tertiary studentsbehavior to conduct tax evasion practices.

The result of this research confirms that tax knowledge and rellgiouslty has a dlrect
rmpact on tertiary studentsbehavior to conduct tax evasion practices and consistent with
prevlous research from Kasipillai et at. (2003),palit(2005), Roshtdi et at.(2007),Carotina &
Simanjuntak (2011), Rajagukguk & Sulistianti (2011).

One'wdy ANOVA
Table 8 and 9 below show the ANOVA results for the third and the forth hyp.theses

testing
Table 8. one-way ANOVA

.556

72.\17
7

1.017

712

.315

547

2133

Table 9. One-way ANOVA

of
2.r94

1

5ig.

2.194

4.106

.045

Within
132
12.733

133

Table 8 shows the result for the third hypothesis. SiBnificant value is 0,315 which is
hiSher than s%then it can be conciuded that there are no differences in tertiary students

oehavior to conduct tax evasion practices based on gender. Whereas, significant value for
the forth hypothesis in tai-.le 9 is 0,045, \r.,hich is lower than 5%, it means there are
differences in tertiary students behavior to condLtct tax evasion practices based cn the level
of education.

-432-

r1g
The 2^d lSsM 2013 irternatrona conferen.e on B!s ness, Il.nagemerl: rd A.co!ii
4 October 2013, Ch .rg Mar- Trr:L and

The result of this research confirms that there are no differences in tertiary students
behavior to conduct tax evasion practices based on gender and inconsistent with previous
research from.lackson and Milliron (1986) and Fal an (1999). But, this research is consistent
Kaslplllai and labbar (2006) who stated that tax compliance bahavior between male
and female are the same. The result of this research also confirmsthat there are differences

wth

in tertiary students behavior to conduct tax evasion practlces based on the level of
educatlon and consistent with Devos (2005).
coNcLUSlONS
The purpose of this research is to find empirical evidence about the influence of tax
knowiedge and reliSiousity on tertiary studentsbehavior to conduct tax evasion

practlces.Thls research also examines whether there are differences in tertiary students
behavior to conduct tax evasion practices based on Senderand leve! of education'
There are several finding in this study FirstlY, tax knowledgehas a dire't lmpact on
tertiary studentsbehavior to conduct tax evasion practices This result is consistent wth the
theorltical framework. lt is important to maintain tax know edge as part of Self Assessrrent
System, so that taxpayers can combine information about tax rules with financlal knowledge

to compute their tax liability correctly. To maintain their tax knowledge, taxpayers should
updatethrough senrinar of taxation, etc. Hutagaol (2007) stated that tax counseling aims to
spread the information of taxation so that taxpayers understand and are capable to condLlct
their dutles according to the regulations.
Seconcilv, religiousityhas a direct impact on tertiary studentsbehavior to conduct tax
evasion practices-This result is consistent with the theoritical framework ReliSiousity wrll

lmpact taxpayers' behavior throuSh guilty feeling. lt is believed that when taxpayerswill
conduct the praciice of tax evasion, their consc!ence are disiurbed so that they repeal it
Burton (2009) stated that seminary and workshop are the most dinamic strategyin
spreading the importance of tax, and it can be conducted by anyone ln this term, the
religious leaders are the main key for thisThirdly, gender makes no difference in tertiary students behavior to conduct tax
evasion practices. lt is obvious, both male and female taxpayers have similiar attitudc and
perceptions towards the lndonesian tax system. Finally, there are differences in tertiary
students behavior to conduct tax evasion practices based on the level of education- The
formal tax education can Sive a positive behavior, so that collaboration between DGT and
educational institution can be used for improvement of voluntary tax compliance
The result of this stuciy cannot be generalized, because of llmitation of the research
area. The next research also needs another operational variabies or use another
demographia variables to predict compliance behavior'

-

463

-

The

R€ FE

R

2'"

85Nr 2C-rj

inter..tlonalCcnieren.€.n B!srncst, i\4a..gem!nt

2

4 Odober 2013, Ch

ris

al-]d

A.coLrnrtng

1,,'lai

Ihrl

and

ENCES

Abuya min, Oyok \207A), Perpojokon Pusot & Doeroh, Humaniora, Ba ndunB.
Burtoo, Richard (2009), Kojion Aktuo I Perpojokor, Salemba Empat, lakarta.
Caro ina, V. and Simanjuntak, T. H. (20f1), "Pengaruh Tax Knowledge dan Persepsi Tax
Fairness terhadap Tax Compliance Wajib Pajak Badan yang Terdaftar di KPP Madya

BanduNg", Prosiding Seminor Nosionol: Problemotiko Hukum dolom lmplementosi
Bisnis don lnvestosi (Perspektif Multidisipliner), pp- 205-215.
Departemen Keuan8an Republik lndonesia {2013), "Data Pokok APBN 2007 2013", availabie
at www.anggaran.depkeu.go.ld (accessed 24 April 2013).
Devos, Ken (2005), "The Attitudes of Tertiary Students on Tax Evasion and the Penalties for
Tax Evasion - A Pilot Study and Demograph c Analysis" , e Journol al Tox Reseorch, Vol.3
No.2, pp.222 273.
Fallan, Lars (1999), "Gender, Exposure to Tax KnowledBe and AttitLrdes towards Taxation: An
Experimenta l\prroach", ioutnol of Business Ethics,Vol-18 No.2, pp. 173-184.
Ghozali, lmam \2A06), Anolisis Multivoriote Denqon Prcqrom 5P55, Badan Penerbit
Unive15itas Dipenogoro, Semarang.
tutagaol, John 12007), Perpoiokdn: tsu-isu Kontemporer, Graha llmu, YogVakarta.
Jackson, B. R. and Mll iron, V. C. (1986), "Tax compliance research: Findlngs, prc,blems, and
ptospecls" , Journal o; Accaunting Literature, Vol.5, pp. 125-165James, Simon and Aley, Clinton {2002), "Tax Compliance, Self Assessment and Tax
Adnrinistration", ./ournol of Finonce ond Monogement in public service,vol.2 No.2, pp.
2l 42.
Kasipillai, J., Arpin, N., and Amran, N. A. (2003), "The tnfluence Of EdLlcation On Tax
Avoidance And Tax Evasion", eJournol of Tox Reseor'.h, Vol.1 No.2, pp- 134 146.
Kasipillal, l. and Jabbar, H. A. (2006), "Gender and Ethnicity Differencei ln TaxCompliance'',
Asion Acodemy ol Monogement Jautnol,V o1.11 No.2, pp. 73 88.
Loo, E. C-, MarBaret, M., and Ann, H. (2009), "Understanding The Compliance Behaviour of
Ma aysian lndividual Taxpayers Using A Mixed Method Approach", Journol of the
Austrolosion Tox Teochers Associotion, V ol.4 No.1, pp. 181,202.
Maarisit, M. L- 1,2006]/, Pojok Menurut Tealogi Krlst€r, lembaga Penerbit taku]tas Ekonomi
U niversitas lndonesia, iakarta.
Palil, M. R. (2005), "Taxpayers Knowledge: A Descriptive Evidence On Demographic Factors
ln Malaysia", Jurnol Akuntonsi don Keuongon,Voi.T tlo.1, pp. 11 21.
Raja8ukguk, S. M. and 5ulistianti, F. (2011), "Religiousity Over Law and Tax Compliance",
Prosiding Seminor Nosionol: Prcblemotiko Hukum dolom lmplementosi Bisnis don
I n ve sto si ( P e rs pektii M u ltid isi pl i net
), pp. 276-222.
Roshidi, M. A., Mustafa, H. and Asri, M. (2007), "The Effects Of (nowledge On Tax
Compliance Behaviours Arnong Malaysian Taxpayers", lntetnotianol Cont'erence on
Business ond lnfarmotion 4 (1.1).
Suandy, Erly {2011), Perenconoon Pojok,Salemba Empat, iakarta
Za in, 1"4 oha m mad 1200 /-), Mono jemen Perpojokon, Salemba Empat, Jakarta.

-464-