Hubungan Antara Penerapan Sistem Administrasi Perpajakan Modern Dengan Kepatuhan Perpajakan : Studi Meta-Analisis Untuk Kasus Indonesia

Authors

  • Abdul Rahman STIA-LAN Bandung dan IGS University of Twente, Belanda
  • Nico S. Groenendijk University of Twente, Belanda

DOI:

https://doi.org/10.33509/jan.v20i2.10

Keywords:

Meta-Analisis, Hubungan antara SAPM dan Kepatuhan Perpajakan, Kesalahan Sampling, Kesalahan Pengukuran, Persen Dampak

Abstract

Abstrak : Artikel ini menyajikan sebuah Meta-Analisis terhadap 14 studi yang telah mengukur pengaruh dari penerapan Sistem Administrasi Perpajakan Modern (SAPM) terhadap kepatuhan perpajakan. Dalam studi ini, Meta Analisis dilakukan untuk mengevaluasi hubungan di antara SAPM dan kepatuhan melalui koreksi terhadap kesalahan sampling dan kesalahan pengukuran, Hasilnya, analisis mendukung hipotesis yang menyatakan adanya hubungan antara SAPM dengan kepatuhan pajak. Studi ini juga menunjukkan bahwa penerapan SAPM dapat diidentifikasikan sebagai prediksi dari kepatuhan perpajakan.

Kata kunci : Meta-Analisis, Hubungan antara SAPM dan Kepatuhan Perpajakan, Kesalahan Sampling, Kesalahan Pengukuran, Persen Dampak.

 

Abstract : This article presents a meta analysis toward 14 studies that have examined the influence from the Modernized Tax Administration System (MTAS) on the tax compliance. This analysis evaluated the correlation between MTAS and tax compliance by directly correcting error of sampling and measurements. The summary of analysis provided a support  for the hypothesis that MTAS has a correlation on tax compliance. The results also showed MTAS have been identified as a predictor of the tax compliance.

Keywords : Meta Analysis, Correlation of Modernized Tax Administration System and Tax Compliance, Sampling Error, Measurement Error, Percent of Impact.

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References

Hunter & Schmidt, 1990, Method on Meta-Analysis: Correcting Error & Bias in Research Finding, New Bury Park: Sage Publication.

Latipah, Eva, 2010. Strategy of Self Regulated Learning and Performance of Learning: Study of Meta-Analysis. Journal of Psychology, Vol.3, No.1: 110-129.

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Sugiyanto, 2004. Hand Out of Meta- Analysis. Faculty of Psychology, UGM Indonesia.

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Widhiastuti, Hardini, 2002. Study of Meta-Analysis about Correlation Between Job Stress and Job Performance. Journal of Psychology, No.1, 28-42.

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Published

2014-08-08

How to Cite

Rahman, Abdul, and Nico S. Groenendijk. 2014. “Hubungan Antara Penerapan Sistem Administrasi Perpajakan Modern Dengan Kepatuhan Perpajakan : Studi Meta-Analisis Untuk Kasus Indonesia”. Jurnal Administrasi Negara 20 (2):91-98. https://doi.org/10.33509/jan.v20i2.10.

Issue

Vol. 20 No. 2 (2014): Jurnal Administrasi Negara

Section

Articles

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