DAFTAR PUSTAKA Abdul Wahab, N. S., Che Ahmad, A., & Mat Udin, N. (2004). Ethical judgement among university accounting students: The case of prescriptive and deliberative moral reasoning. Utara Management Journal, 1(1), 41–52. Abdullah, Yatimin. 2004. Studi Islam Kontemporer. Jakarta : Amzah. Ahmadi, Abu. 1984. Sejarah Agama. Solo : CV. Ramadhani. Aitken, S. and L. Bonneville (1980). A General Taxpayer Opinion Survey. Washington, DC: Internal Revenue Service. Ali, Abdullah. 2007. Agama dan Ilmu Perbandingan. Bandung : Nuansa Aulia. Among Protestants. Journal Science Study Religion. 32 :441-556 Amsal Bakhtiar, M. A (2007) . Filsafat Agama, jakarta : Pt Raja Grafindo Persada. Hal 2 Andreoni, J., B. Erard, and J. Feinstein (1998). Tax Compliance, Journal of Economic Literature. 36: 818–860. Arikunto, Suharsimi. 2002. Metodologi Penelitian. Penerbit PT. Rineka Cipta. Arikunto, Suharsimi. 2006. Prosedur Penelitian: Suatu Pendekatan Praktek. Jakarta: Rineka Cipta. Baldry, J. C. (1987). Income Tax Evasion and the Tax Schedule: Some Experimental Results, Public Finance. 42: 357-383. Baron,A.R. (Alih Bahasa Ratna juwita). 2000. Psikologi Sosial. Bandung: Khazanah Intelektual. Brotodihardjo, R. Santoso. 2008. Pengantar Ilmu Hukum Pajak. Bandung: Refika Aditama. Caird, D 1987, ‘Religiosity and personality: are mystic introverted, neurotic, or psychotic?’ British Journal of Social Psycology, vol. 26, pp. 345-346. Carolina, Verani. 2011. Pengaruh Tax Knowledge dan Persepsi Tax Fairness Terhadap Tax Compliance Wajib Pajak Badan yang Terdaftar di KPP Madya Bandung. Tesis: Universitas Kristen Maranatha. Chan, C. W., Troutman, C. S., & O'Bryan, D. (2000), An expanded model of taxpayer compliance: Empirical evidence from the United States and Hong Kong. Journal of International Accounting, Auditing and Taxation, 9(2), 83–103.
98
Chatters, L. M. 2000. Religion & Health : Influence of Religiosity for Alcohol Use Among Protestants. Journal Science Study Religion. 32 :441-556 Colemen, C., & Freeman, L. (1997). Cultural foundations of taxpayer attitudes to Divisions,’’ Quarterly Journal of Economics, CXII (1997), 1203–1250. Dister, N.S. 1988. Psikologi Agama. Yogyakarta : Kanisius Dornstein, M. (1976). Compliance with legal and bureaucratic rules: The case of self employed taxpayers in Israel. Human Relations, 29(11), 1019–1034. Easterly, W., and R. Levine. 1997. ‘‘Africa’s Growth Tragedy: Policies and Ethnic Ekonomi, Edisi Pertama, Yogyakarta : UPP AMP YKPN. Erard, B. and J. Feinstein (1994). The Role of Moral Sentiments and Audit Perceptions in Tax Compliance. Public Finance. 49: 70–89. Fakih, M. 2006. Analisis Gender dan Transformasi Sosial. Yogyakarta: Pustaka Belajar. Frey and Feld. 2002. The Role of Deterrence and Morale in Taxation: An Empirical Analysis CESifo Working Paper No. 760. Frey. 1997. The Role of Deterrence and Tax Morale in Taxation in the European Union. Jelle Zijlstra Lecture, Netherlands Institution for Advance Study in the Hummanities and Social Sciences (NIAS). Ghozali, Imam. 2012. Aplikasi Analisis Multivariate dengan Program SPSS. Semarang: Badan Penerbit Universitas Diponegoro. Goodwin, J., & Goodwin, D. (1999). Ethical judgement across culture: A comparison between business students from Malaysia and New Zealand. Journal of Business Ethics, 18(3), 267–281. Grasmick, H. G., Kinsey, K., & Cochran, J. K. (1991). Denomination, Religiosity and Compliance with the Law: A Study of Adults. Journal for the Scientific Study of Religion, 30(1), 99-107. Gronbacher, G.M.A. (1998). Taxation: Catholic Social Thought and Classical Liberalism. Journal of Accounting, Ethics & Public Policy 1(1), 91-100. Gunadi. 2005. Fungsi Pemeriksaan Terhadap Peningkatan Kepatuhan Wajib Pajak (Tax Compliance). Jurnal Perpajakan Indonesia. Vol. 4 No. 5: p4 – 9.
99
Hite, P. A. (1997). An investigation of moral suasion and vertical equity arguments on intended taxpayer compliance. Law and Policy, 19(1), 1–22. http://www.pajak.go.id/content/article/apakah-agama-mengharamkan-pajak Jackson, B. R., & Jaouen, P. R. (1989). Influencing taxpayer compliance through sanction threat or appeals to conscience. Advances in Taxation, 2, 31– 147. Jackson, B. R., & Milliron, V. C. (1986). Tax compliance research: Findings, problems, and prospects . Journal of Accounting Literature, 5, 125–165. Jakarta. Jalaludin, H (2004) . Psikologi Agama, Jakarta : PT Raja Grafindo Persada. hal 13 Jogiyanto. (2004). Metodologi Penelitian Bisnis : Salah Kaprah dan PengalamanPengalaman. Universitas Gadjah Mada, Yogyakarta.
Judiseno, Rimsky K. 2005. Pajak dan Strategi Bisnis. Jakarta: Gramedia Pustaka Utama. Kamus Besar Bahasa Indonesia. www.pusatbahasa.diknas.go.id Kasipillai, J., Aripin, N., & Amran, N. A (2003). The influence of education on tax avoidance and tax evasion. E Journal of Tax Research, 1(2), 134–146. Kasipillai, Jeyapalan and Hijattulah Abdul Jabbar. 2006. Gender and Ethnicity Difference in Tax Compliance. Asian Academy of Management Journal, Vol. 11, No. 2, 73–88 Kaye, J., & Raghavan, S. K. 2000. Spirituality in Disability and Illness : The Psychology of Religion and Coping. Theory, Research, Practice. New York : Guilford Keputusan Menteri Keuangan Nomor 235/KMK.03/2003 Koentjaraningrat. 2007. Manusia dan Kebudayaan di Indonesia. Jakarta: Djambatan Lin, M. T., & Carrol, C. (2000). The impact of tax knowledge on the perception of tax fairness and attitudes towards compliance. Asian Review of Accounting, 8(1), 44–58. Loo, E. C. (2006a). Tax knowledge, tax structure and compliance: A report on a quasi experiment. New Zealand Journal of Taxation Law and Policy, 12(2), 117–140.
100
Loo, E. C. (2006b). The influence of the introduction of self assessment on compliance behaviour of individual taxpayers in Malaysia. Doctoral dissertation, The University of Sydney, Australia. Majid, R. 1997. Islam Kemoderenan dan Ke-Indonesiaan. Bandung : Mizan Pustaka Manaf, Abdul, Mudjahid. 1993. Sejarah Agama-Agama. Jakarta: PT. Raja Grafindo. Mangunwijaya, Y. B. 1986. Menumbuhkan Sikap Religiusitas Anak. Jakarta : Gramedia Mardiasmo. 2011. Perpajakan Edisi Revisi 2011. Yogyakarta: Penerbit Andi. Margolis, H. (1997). Religion as Paradigm. Journal of Institutional and Theoretical Economics, 153(i), 242-252. McGee, R. W. (1998c). Christian Views on The Ethics of Tax Evasion. Journal of Accounting, Ethics & Public Policy 1(2), 210-225. Reprinted at HTU http://ssrn.com/abstract=461398 UTH. McGee, R. W. (1999a). Is It Unethical to Evade Taxes in an Evil or Corrupt State? A Look at Jewish, Christian, Muslim, Mormon and Baha’i Perspectives. Journal of Accounting, Ethics & Public Policy 2(1), 149181. Reprinted at HTU http://ssrn.com/abstract=251469UTH. Mihai, Mutascu. 2012. Tax Revenues Under World Religion: A Panel Analysis.Munich Personal RePEc Archive. West University from Timisoara (Romania). Faculty of Economics and Business Administration. Minor, W. (1978). Deterrence Research: Problems of Theory and Method, in: J. A. Cramer (ed.), Preventing Crime. Beverly Hills: Sage: 21-45. Mocan, N. (2004). What Determines Corruption? International Evidence from Micro Data, NBER Working Paper Series, Nr. 10460, Cambridge, MA, April. Mookherjee, H N 1993, ‘Effects of religiosity and selected variables on the perception of well-being’, The journal of Social Psychology, vol. 134, no. 3, pp. 403-405. Mottiakavander, R., Ramayah, T., Haron, H., & Jili, A. (2003). Factors influencing compliance behaviour of small business entrepreneurs. Tax National, 12(1), 20–26. Mudrajat Kuncoro, 2001. Metode Kuantitatif Teori dan Aplikasi Untuk Bisnis dan
101
Muhamad, Rusnah, Ab. Mumin Ab. Ghani. 2006. Religiosity and moral Judgement: An Empirical Investigation Among Malay Muslims In Malaysia. Jurnal Syariah, 14:2, 87-101. Mustikasari, Elia. 2007. Kajian Empiris tentang Kepatuhan Wajib Pajak di Perusahaan Pengolahan di Surabaya. Seminar Nasional Akuntansi X. IAI – KAPd. Ompusunggu, Parulian Arles & Trisnawati Estralita. 2010. Pengaruh Umur, Pendapatan, Moral Terhadap Pembayaran Pajak dan Tax Evasion. Jurnal Akuntabilitas Vol. 10 No. 1. Pennock, R. T. (1998). Death and Taxes: On the Justice of Conscientious War Tax Resistance. Journal of Accounting, Ethics & Public Policy 1(1), 5876. Peraturan Menteri Keuangan No.192/PMK.03/2007 Prof.Dr.Sugiyono. 2004. Metode Penelitian Bisnis. Alfabeta, CV. Bandung Resmi, Siti. 2011. Perpajakan: Teori dan Kasus. Jakarta: Salemba Empat. Riahi, Ahmed Belakoui. 2004. Relationship Between Tax Compliance Internationally and Selected Determinants of Tax Morale. University of Illinois at Chicago. Riduwan & Akdon. (2009). Rumus dan Data Dalam Aplikasi Statistika. Jakarta: Alfabeta. Santrock,J.W. 2003. Life Span Development: Perkembangan Masa Hidup. Jakarta: Erlangga Schansberg, D. E.. (1998). The Ethics of Tax Evasion Within Biblical Christianity: Are There Limits to ‘Rendering Unto Caesar’? Journal of Accounting, Ethics & Public Policy 1(1), 77-90. Sekaran, U. 2003. Research Methods for Business : A Skill Building Approach 2nd Edition, John Wiley and Son. New York. Sekaran, Uma. 2000. Research Methods for Business Third Edtion. USA. John Wiley & Sons Inc. Sendut, H. (1991). Managing in a multicultural society: The Malaysian experience. Malaysian Management Review, April.
102
Shafer, W. E., & Park, L. J. (1999). An empirical investigation of cultural differences in ethical decision making among US accounting students. Journal of Education for Business, 74(4), 220–224. Simanjuntak, Timbul Hamonangan & Mukhlis, Imam. 2012. Dimensi Ekonomi Perpajakan Dalam Pembangunan Ekonomi. Jakarta: Penerbit Raih Asa Sukses. Simanjuntak, Timbul Hamonangan. 2008. Analisis Kepatuhan Pajak dan Dampaknya Pada Dana Perimbangan Keuangan dan Pengeluaran Pemerintah Daerah serta Kesejahteraan Masyarakat Kabupaten/Kota di Provinsi Jawa Timur. Disertasi. Surabaya. Song, Y., & Yarbrough, T. E. (1978). Tax ethics and taxpayers attitudes: A survey. Public Administration Review, 38(5), 442–452. Spicer, M. W. and R. E. Hero (1985). Tax Evasion and Heuristics. A Research Note, Journal of Public Economics. 26: 263-267. Stack S, Kposowa A. The effect of religiosity on tax fraud acceptability: A crossnational analysis. Journal for the Scientific Study of Religion. 2006;45(3):325–351 Suandy, Early. 2008. Hukum Pajak. Jakarta: Salemba Empat. Sugiyono, 2006, Statistika Untuk Penelitian, Cetakan Ketujuh, Bandung: CV. Alfabeta.
Sugiyono. 2012. Metode Penelitian Pendidikan: Pendekatan Kuantitatif, Kualitatif, dan R & D. Bandung: Alfabeta. Supranto, J. (2001), Statistik: Teori dan Aplikasi . Jilid 1. Erlangga: Jakarta
Swamy, A., S. Knack, Y. Lee and O. Azfar (2001). Gender and Corruption, Journal of Development Economics. 64: 25-55. Tittle, C. (1980). Sanctions and Social Deviance: The Question of Deterrence. New York: Praeger. Torgler, B. 2002c. Preaching Matters: Tax Morale and Religiosity, WWZDiscussion Paper 02/03, WWZ, Basel. Torgler, B. and F. Schneider (2006). What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries, unpublished manuscript.
103
Torgler, Benno and F. Schenaider. 2007. The Impact of Tax Morale and Institutional Quality on the Shadow Economy. IZA DP No. 2541. Torgler, Benno and Neven T.Valev. 2006. Women and Illegal Activities: Gender Differences and Women’s Willingnes to Comply Over Time. Georgia State University. Andrew Young School of Policy Studies. Torgler, Benno, Markus Schaffner and Alison Macinttyre. 2007. Tax Evasion, Tax Morale and Institutions. Georgia State Univeristy in Alabama Working Paper. Undang-Undang No.28 tahun 2007 mengenai Ketentuan Umum Perpajakan pasal 1 Undang-Undang Republik Indonesia Nomor 16 Tahun 2009 Tentang Tentang Ketentuan Umum dan Tata Cara Perpajakan. Vogel, J. (1974). Taxation and Public Opinion in Sweden: An Interpretation of Recent Survey Data, National Tax Journal. 27: 499-513. voluntary compliance. Australian Tax Forum, 13(3), 311–336. Wenzel, M. (2004). An analysis of norm processes in tax compliance. Journal of Economic Psychology, 25, 213-228. Zain, Mohammad. 2007. Manajemen Perpajakan. Jakarta: Salemba Empat.
104
