DAFTAR PUSTAKA Ajzen, I.1991. The Theory of Planned Behavior

advertisement
DAFTAR PUSTAKA
Ajzen, I.1991. The Theory of Planned Behavior : Organizational Behavior and
Human Decision Processes.University of Massachusetts at Amherst. 50:
179- 211.
----------, 1988. From Intentions to Actions. Attitudes, Personality and Behavior.
London, England: Open University Press.
Andreoni, James., Brian, E., Jonathan, F. Tax Compliance, 1998. Journal
of
Economic Literature.Vol. XXXVI: 818-860.
Azmi, Anna A.C.and Kamala , A. Perumal , 2008. Tax Fairness Dimensions in An
Asian Context : Malaysian Perspective. International Review of Business
Research Papers. Vol. 4, No. 5:11-19.
Benk, S., Ahmet, FC., Tamer, B. 2011. An Investigation of Tax Compliance
Intention
: A Theory of Planned Behavior Approach. European
Journal of Economics,
Finance and Administration Sciences. ISSN,
1450-2275. Issue 28 (2011).
Bobek, D. and Richard C. Hatfied, 2003. An Investigation of Theory of Planned
Behavior and The Role of Moral Obligation in tax Compliance.
Behavioral
Research in Accounting, 15. New Jersey.
Borck, Rainald, 2004. Income Tax Evasion and The Penalty Structure. Economic
Bulettin . Vol. 8, No.5. 1- 9.
Blanthorne, Cynthia, M. 2000. The Role of Opportunity and Beliefs on Tax
Evasion :
A Structural Equation Analysis. Dissertation . Arizona
State University.
Brown, Robert E. and Mazur Mark, J. 2003. IRS’s Comprehensive Approach to
Compliance Measurement. National Tax Journal. September 2003. Vol.
56,
Iss: 3.
Chau, G. and Patrick, L. 2009. A Critical Review of Fischer Tax Compliance
Model :
A Research Synthesis. Journal of Accounting and Taxation.
Vol. 1, 2 :
034-040.
Carnes, G and T. Engelbrecht, 1995. An Investigation of The Effect of Detection
Risk Perception, Penalty Sanction and Visibility on Tax Compliance.
Journal of
The American Taxation Association 17 (1) : 26 - 41
Doran, M. 2009. Tax Penalties and Tax Compliance. Georgetown Law. The
Scholarly Commons. Vol. 46, Harv.j. on Legis.111-161.
Direktorat Jenderal Pajak, 2009. SE-68/PJ./2009/ tentang Rasio Penyampaian SPT
Tahunan PPh Pada Tahun 2009.
Direktorat Jenderal Pajak, 2010. SE-10/PJ./2010/ tentang Target Kepatuhan SPT
Tahunan Pajak Penghasilan dan SPT Masa PPN Pada Tahun 2010.
Direktorat Jenderal Pajak, 2010. SE-96/PJ./2009/ tentang Perubahan Target Rasio
Kepatuhan Penyampaian SPT Tahunan PPh Pada Tahun 2010.
Direktorat Jenderal Pajak, 2011. SE-18/PJ./2011/ tentang Target Rasio Kepatuhan
Penyampaian SPT Tahunan Pajak Penghasilan 2011.
Erlina, 2011. Metode Penelitian. USU Press, Medan.
Fishbein, M. and I. Ajzen, 1975. Belief, Attitude, Intention and Behavior : An
Introduction to Theory and Research. Reading, MA : Addision –Wesley.
Universitas Sumatera Utara
Fischer, Carol, M., Wartick, Martha, Mark , Melvin, M. 1992. Detection
Probability and Taxpayer Compliance : A review of Literature. Journal
of Accounting Literature.Vol. 11.
Ghozali, Imam, 2006. Aplikasi Analisis Multivariate dengan Program SPSS.
Badan Penerbit Universitas Diponegoro, Semarang.
Hamonangan, T. dan Imam, M. 2012. Dimensi Ekonomi Perpajakan
Dalam
Pembangunan Ekonomi. Penerbit Raih Asa Sukses, Jakarta
Israel, Glenn.D., 1992. Determining Sample Size, University of Florida.
James, Simon and Clinton, Alley.,1999. Tax Compliance, Self Assessment and
Tax
Aministration. Journal of Finance and Management in Public
Service. Vol. 2,
No. 2 : 27 - 42.
Kirchler, E., 2007. The Economic Psychology of Tax Behaviour. Cambridge
University Press, Cambridge.
Majalah Berita Pajak, November 2011. Sadar Pajak, Mau Mulai Kapan?.
Penerbit
Koperasi Pegawai Kantor Pusat DJP, Jakarta.
Mardiasmo, 2011. Perpajakan. Edisi revisi. Penerbit Andi, Yogyakarta.
Marti, Lumumba O., Migwi, SW., Peterson , OM., John, MM. 2010. Tax Payers’
Attitudes and Tax Compliance Behaviour in Kenya. African Journal of
Business and Management. Vol. 1, 1-11.
Mustikasari, Elia, 2007. Kajian Empiris tentang Kepatuhan Wajib Pajak Badan di
Perusahaan Industri Pengolahan di Surabaya. Simposium Nasional
Akuntansi
X, Makassar.
Napitupulu, Krisman, 2008. Analisis Faktor-Faktor Yang Mempengaruhi
Kepatuhan
Wajib Pajak Badan di Kantor Pelayanan Pajak Pratama
Medan-Belawan.
Tesis. Universitas Sumatera Utara, Medan.
Palil, Mohd Rizal, and Ahmad . F. Mustapha , 2011. Determinants of Tax
Compliance in Asia : A Case of Malaysia. European Journal of Social
Sciences.Vol. 24, No. 9 : 7-32.
Posner, Eric A., 2009. Law and Social Norms : The Case of Tax Compliance.
Virginia Law Review, Vol. 86, 1781-1819.
Rubin, D., 1978. Bayesian Inference for Causal Effects : The Role Of
Randomization.
The Annals Statistics. Vol.8, No. 1 :34-58.
Saad, Natrah., 2009. Fairness Perceptions and Compliance Behaviour. The Case
of
Salaried Taxpayers in Malaysia After Implementation of the Self
Assessment System. E.Journal of Tax Research. Vol. 8, No. 1: 32-63.
Sarker, TP., 2003. Improving Tax Compliance in Developing Countries Via Self
Assessment System – What Could Bangladesh Learn from Japan? AsiaPacific Tax Bulletin. Vol. 9 No. 6: 1-34.
Schwarz, Norbert and Gerd, Bohner, 2001. The Construction of Attitudes.
Intrapersonal Processes ( Blackwell Handbook of Social Psychology.
Oxford.
UK : Balkwell, 436-457.
Sugiyono, 2008. Metode Penelitian Bisnis. Penerbit Alfabeta, Bandung.
Thomkins, C., Packman ,C., Russel,S. and Colviele , I. 2001. Managing Tax
Regime :
A Call For Research, Public Administration, 79 (3) : 751758.
Trivedi, Viswanath Umashanker., Mohamed ,S., and Bernadette, L. 2003. Impact
of Personal and Situasional Factors on Taxpayer Compliance : An
Experimental Analysis. Journal of Business Ethics.47 : 75-197.
Universitas Sumatera Utara
Trivedi, VU., Mohamed ,S., and Stuart, M. 2005. Attitudes, Incentives and Tax
Compliance. Canadian Tax Journal .Vol. 53 No. 1 : 30-58.
Wenzel, M., 2004. An Analysis of Norm Processes in Tax Compliance. Journal of
Economic Psychology. 25 : 213-228
Universitas Sumatera Utara
Download