PERKEMBANGAN MODEL PENELITIAN KEPATUHAN PAJAK

Main Article Content

Nur Cahyonowati
Darsono Darsono

Keywords

Tax compliance, traditional model, slippery slope model

Abstract

This article provides a review of the theories that are widely used in the study of
tax compliance behavior on individual taxpayers. Tax compliance research starts
from a traditional model that assumes taxpayer as a rational individual who
maximizes utility under conditions of uncertainty. This traditional model ignores
the psychological aspect of human behavior. Tax compliance studies also raise
psychological issues such as justice, tax norms. The development of the tax
compliance model further integrates economic and psychological factors in tax
compliance decision making.

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