Corporate Taxpayer Compliance Behavior: A Case Study on PT.Igasar.

Corporate

Tspaye.

THESIS

subDifr€d

i.

P,did Ttrrr,rn..r ofth. Requir€he.r ror

UrdergEdurf. DcgR

ir

Ecotumio

Compliatrce

Behavior: A Clse

Study on

I'f

Igasar

By

Accou

ing

Deolrlnedt

ABSTRAC'I

Coromre llrpayerComplianceBchavior:ACaseStud,on PT.Igarar

Tiis stody wds conducrcd ro undeEhnd coDonte 6x

conplih&

behavior oD Pt. tgasar bascd

-y $c Thcory ollilanned Llehavior adopling

Mllikrsrn.s

Esearch (2007), as lnc cxrcnsnrn

of

-lE prcliminary

*ud!

rhich found

lial

Pl.Igas& is $e oflj, one

lon lbr

compmies shich

Kelve

lax Collection Fom lbr thc finc

ed

inieft

oltax

anounl ver io be naid Reaarch

r'-'

'.J(r'!.

,L,r'-.- 'i1giq'e1(\

eRp.nJ.'l \,'r.ld.

pmftsioDah in PL lEasar loralcd 6 peFons. The analysis mc$od is des.riplive exptomllc in qhnh _{concnn ana vsk he d.}

The tihdings _{ol (hi\ nutiy slro! lhar 1l)}

ill

ol

t.r

pn,le$lonals in PT. tgxsa. wcrt pmved ro

a\e

peraom.d .omtLidnl behrvntrin lulfiliDg!llolcoQomreobligaiionsmo$ly iniucnced by

\.

vari.blcs. namely, (a) peEeived h€h*ior.l conrol. nameLy_ po$ibilniDs ol _beinq aldihd

rd

given a sancrion. md (b) pereption olcolpomtc llnrncial cond I on: (2)

Pr

tqasar

c

he

.ldificd

ds complimr .o.po6te laxpay.r b.cau$ rhe sienal olioncohpLirce w6 prved as a

lmalcdscoccuned liom tlx auditiG) in thc

cr\.

orJ't. teasar.

r

proresionshi comptiancc

$ha\nr

cotrld Epresnr rhc corpo.are rrxpaye. comptiance behavior beausc otlhc

idpotuce

oa

td

prcfessionah' position; _md (4)

rll

.l

findings _{of rhn Esearch}

dc

_in accodance *,ith

\!u(iksari\

(2007),indings

CHAPTER

I

]NIRODUCTION

Ideally, the

soveme.ts

should be clpable

oftumllins

i1s spcndins

nceds. On this issu€.lhe _Covemnots hrve mmy choiccs ofnDdine somes

4

the eforl to colled tund. The typcs of tundine which could be cbosen

m

stated in rhe stucrure of sr.rc Budsctj

s

follow:

A. Tolal Revoue

ed

ctuts

I.

Domestic Revenues

I

I3r Revenmr

a.

Doncslic

Td

Rerenues

b.

Inlemtional lnde

Td

2. Non-td Rev€nues

a.

Narqll Resources

b.

Pofit

Tmfer

fton SOE\

c.

Govmmenl shaE fron Central Bmk s profit

d.

Olhn non-ld evdues

I

CentBl Covemment Expendiiucs

l

Minisfies/AgencicsErpenditures

a

Revenue Shding

b.

GeneEl AllGalion

c.

Spccific,\llocalion

2.

Spsial AutoDomy md

a.

Spaial Aulonony

b.

Adj$tmcnt Fund

L

Don6tic

Fimcins

I

Doncslic Bar& Findcins

L

Al1

ol

ld

professionals

in

PT.

teas

were prcved

b

have

pofoftcd

conpli

t behalior in tulfilline all of coryordle oblicalions

d

corporate

ta\paycr in vhich therc

m

rwo vdables which hale bisser i.fluences

toward

ta\

profcssionali b€havior,

nmcly,

(a) perceived behavioml

control, such

N

possibiliri€s _of hejns audned

ad

_eivm a

sction.

md

(b) pcrceplion of corporatc linmcial condition.

Pl.

Igasr

6

corpomtc tdpayer

M

be ctassified

6

onpliMl

coryomte

lapayer although lhere was a sisnal

ol

nonconplidce,

in

which pT.

Issr

receive{l somc l

d

Collection Foms for lne 6ne

dd

inrrest of ihe

lack

ol

l!\

mour

yer to bc paid. Tnis sisnal

ot

noncoDpli&ce

v6

pbved nol

s

nononplimt bchalior bul

a

a

nonal

cae occmed

tion

ta\ audn which Esujt a co@tion on @Aode taxes.

ln the cse of P l .

ls!g, L\

professionats. conpliece b€bavior coutd

repFsent

&e

corpomtc

dpay€r

complie@ _{behavioi becauF} ihe

position

ol

la\ prcfessjonal _in

PI.

Isas

_{were proved}

a

_{tbe impoianl}

posilion which have bis role in dereminins thc coDpliece of pT.

reM

All

of

rindines

of

rhis

Esdch

c

in

accordmce wirh Mustikdei,s

(2007) _findinss

Il

mms

_{thal thc pbenonenon}

of

td

_noncomplimce

CIIAPTER

V

CONCLUSION AND SUGCESTION

REFf,RI]NCES

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lcek.

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Sel99l

lhe

Theory

ol

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Itrnah

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vc6ion

ol

lhis

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N.tklL

s.uthel,

b.ell.k

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in

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a,,JAl.,.?

bn //pabcs.sncon^ol3/bxbcn.cfin?abnncl id=1085107/

Accessed on Augue l6'h,2003.

Alm. James. Betry R.Jfkson. Md Michael McKee. "Ihe Ellecs ofCommunicdi.n Compli ce

hltp'l/rlsos.ssu.edu/pu

.

a.cc$cd on Auau$ 5d.2()l)8

..id

Michael McKee

200:l

iu

Complance as a CoordiDatlon Came'

A drew

hrns

S.haal of

Polrf

Sttulie! Rewrch Paper Settes W)tknq

I'aFt

06-12

Odober

200:1.