THE BEHAVIOR MEANING OF THE TAX PAYERS AFTER RECEIVING ENFORCEMENT LETTER

Hermawan, Sigit and Dianto, Wahyu (2013) THE BEHAVIOR MEANING OF THE TAX PAYERS AFTER RECEIVING ENFORCEMENT LETTER. Proceeding at Brawijaya International Conference on Accounting and Business 2013.

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Abstract

The objective of this research is to find out and comprehend the causes of taxpayer disobedient and interpret the taxpayer behavior after receiving tax collection notice. According to Kelman Theory, there are three tax payer’s obligations, which are: compliance, identification, and internalization. This research is developed by using hermeneutic phenomenology paradigm. Data collection and analysis techniques as recommended by Moustakas (1994). The research shows that the causes of disobedient attitude are financial trouble on taxpayers, the taxpayer does not understand tax regulation well, and lack of taxpayer interest in fulfilling tax obligation. Furthermore, the behavior analysis of tax payers after receiving enforcement letter is categorized as compliance. The motives of people paying tax, in socio-psychological perspectives are because of fear of reprisals for hiding and not paying their taxes. Such behavior means that enforcement letter is effective to make the tax payers who don’t comply their tax obligation to pay their tax in a timely manner. Keywords: tax payer behavior, enforcement letter, hermeneutic phenomenology

Item Type:	Article
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Faculty of Economics and Business > School of Accountancy
Depositing User:	Sigit Hermawan
Date Deposited:	05 Jun 2018 03:44
Last Modified:	05 Jun 2018 03:44
URI:	http://eprints.umsida.ac.id/id/eprint/3323

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