Analisis Keputusan Kepatuhan Pajak: Strategi Audit Random, Probabilita Audit Cerapan



(Studi Eksperimen Laboratorium)

Meinarni Asnawi
Univeritas Cenderawasih


This study aims to provide empirical evidence that random audit strategy, perceived probability of audit, and tax ethics, have impacts on tax compliance. This study uses a laboratory experiment to test the impacts of one economic factor (random audit strategy) and two psychology factors (perceived probability of audit and tax ethics) on tax compliance decision. 78 participants in this experiment come from magister science, doctoral program, and magister accounting of FEB UGM Yogyakarta. The experiment uses counterbalanced Designs and standards of fieldwork media for software and tax ethics film. The results provide empirical evidence that random audit strategy, perceived probability of audit, and tax ethics, have significant relations with tax compliance decisions. Random audit strategy has indirect relations to tax compliance decisions by perceived probability of audit. In particular, the relations between tax ethics and tax compliance behavior are well documented. In this study, it is proposed a model which is intended to clarify the mechanism through tax ethics that impact tax compliance decisions. The results highlight the importance of obtaining a proper understanding of these factors for developing effective policies to increase the level of tax compliance.

Keywords: perceived probability of audit, random audit strategy, tax ethical, and tax compliance


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Pemilik: Dr. Priyo Sajarwo Y., M.Si., CA., Akt.

Direktur: Dr. Junaidi, M.Si., CA., Ak., CSRS

Mitra Bestari

  1. Prof. Dr. Abdul Halim, MBA., Akt. (Universitas Gadjah Mada)
  2. Prof. Dr. Gudono, MBA., Akt. (Universitas Gadjah Mada)
  3. Dr. Meinarni Asnawi, M.Si., Akt. (Universitas Cenderawasih )
  4. Dr. Luciana Spica Almilia, M.Si. Akt., CMA., CFA.(STIE Perbanas Surabaya)
  5. Dr. Syukriy Abdullah, M.Si., Akt. (Universitas Syiah Kuala)
  6. Dr. Negina Kencono Putri, M.Si., Akt. (Universitas Jendral Soedirman)
  7. Dr. (cand.)Icuk Rangga Bawono, M.Si., MH., Akt., CA. (Universitas Jendral Soedirman)
  8. Dr. (cand.) Yavida Nurim, M.Si. Akt.(Universitas Janabadra)
  9. Dr. Sri Suryaningsum, M.Si., Akt. (UPN Veteran Yogyakarta)
  10. Dr. I Made Narsa, M.Si., Akt., CMA. (Universitas Airlangga)
  11. Dr. (cand.) Denies Priantinah, M.Si., Akt., CA, (Universitas Negeri Yogyakarta)
  12. Dr. Susi Dwimulyani, MM. Akt. (Universitas Trisakti)
  13. Dr. Khomsiyah, M.Si., Akt. (Universitas Trisakti
  14. Dr. Rahmat Febrianto, M.Si. Akt. (Universitas Andalas)
  15. Dr. Atika Jauharia Hatta, M.Si., Akt. (STIE YKPN)
  16. Yuliansyah, M.S.A., Ph.D, Akt, CA (Universitas Lampung)
  17. Dr. Efraim Ferdinan Giri, M.Si., Akt.(STIE YKPN)