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

Penulis

  • 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

Kata Kunci:

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

Abstrak

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.

Unduhan

Data unduhan belum tersedia.

Referensi

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.

Soetjipto, H.P. (1995). Application of Meta-Analysis in Examination ofItem Validity. Bulletin of Psychology. No.2, UGM, Indonesia.

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

Suryabrata, 2001. Method of Quantitative and Qualitative Research. UGM, Indonesia.

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

##submission.downloads##

Diterbitkan

2014-08-08

Cara Mengutip

Rahman, Abdul, dan 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.

Terbitan

Vol 20 No 2 (2014): Jurnal Administrasi Negara

Bagian

Articles

Lisensi

Policy for Journals That Offer Open Access

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).