BibTex Citation Data :
@article{JBS14332, author = {Imam Ghozali and Mochamad Amaludin}, title = {ANALISIS PILIHAN WAJIB PAJAK ANTARA PAJAK PENGHASILAN DAN PAJAK ATAS KONSUMSI : EFEK SIKLUS HIDUP BERPERILAKU (BEHAVIORAL LIFE CYCLE) (Studi Empirik: Wajib Pajak di DKI Jakarta)}, journal = {JURNAL BISNIS STRATEGI}, volume = {13}, number = {1}, year = {2017}, keywords = {Behavioral Life Cycle (BLC), mental account, selfcontrol.}, abstract = { The objectives of this study is to analize whether changing in public's preference for income taxes as opposed to expenditure taxes might had something to do with changing demography. The Study was aimed to be The Study of Behavior Life Cycle Hyphothesis (BLCH) to prove the theory's claim that pubic preference tor income taxes as opposed to expenditure taxes might rely on individual position on his/her life cycle. His/her position also determined his/her self controling ability (in delaying consumption to the future) and his/her intention (in mentally segregating income into distict accounts which carry different marginal propensities to consume). By doing Zimmerman's et.al. (1995) study as a replication with some adjustment to meet Indonesia demographic conditions (Jakarta population as a sample) and tax system which we/Iknown in Indonesian tax regulation system, this study had pick sample of Jakarta tax payer individuals (with some judgement to meet Indonesian demographic representation). The questionaires were distributed during June August 2003 to two Big Five accounting firm (Ernst and Young, Hanadi Sarwoko, Sandjaya and Price Water House Coopers (PWCs, Hadisusanto and co.) and Jakarta Regional Tax Offices (iv, V, VI and VII). There were 40,27% response rate or 149 out of 370 questionaires distributed (2 questionaires were dropped). The study was using Structural Equation Modelling (SEM) as its statistical examination instrument, and using AMOS 2003 statistics application. This study have documented some findings which imply BLCH individual might view increased income taxes as a penalty on their own productive performance but either view increased consumption taxes as the reflection of unequity issue. In aging population, instead of supporting 1995 Zimmerman et. al. study which had documented agreement with increased consumption taxes, the result of this study not suggest the shifting public preference from income taxation to consumption taxation intact this study found the population reacted against both increased income taxes and increased consumption taxes which may be related to changing demographics. }, issn = {2580-1171}, pages = {1--14} doi = {10.14710/jbs.13.1.1-14}, url = {https://ejournal.undip.ac.id/index.php/jbs/article/view/14332} }
Refworks Citation Data :
The objectives of this study is to analize whether changing in public's preference for income taxes as opposed to expenditure taxes might had something to do with changing demography. The Study was aimed to be The Study of Behavior Life Cycle Hyphothesis (BLCH) to prove the theory's claim that pubic preference tor income taxes as opposed to expenditure taxes might rely on individual position on his/her life cycle. His/her position also determined his/her self controling ability (in delaying consumption to the future) and his/her intention (in mentally segregating income into distict accounts which carry different marginal propensities to consume).By doing Zimmerman's et.al. (1995) study as a replication with some adjustment to meet Indonesia demographic conditions (Jakarta population as a sample) and tax system which we/Iknown in Indonesian tax regulation system, this study had pick sample of Jakarta tax payer individuals (with some judgement to meet Indonesian demographic representation). The questionaires were distributed during June August 2003 to two Big Five accounting firm (Ernst and Young, Hanadi Sarwoko, Sandjaya and Price Water House Coopers (PWCs, Hadisusanto and co.) and Jakarta Regional Tax Offices (iv, V, VI and VII). There were 40,27% response rate or 149 out of 370 questionaires distributed (2 questionaires were dropped). The study was using Structural Equation Modelling (SEM) as its statistical examination instrument, and using AMOS 2003 statistics application. This study have documented some findings which imply BLCH individual might view increased income taxes as a penalty on their own productive performance but either view increased consumption taxes as the reflection of unequity issue. In aging population, instead of supporting 1995 Zimmerman et. al. study which had documented agreement with increased consumption taxes, the result of this study not suggest the shifting public preference from income taxation to consumption taxation intact this study found the population reacted against both increased income taxes and increased consumption taxes which may be related to changing demographics.
Article Metrics:
Last update:
Last update: 2025-10-18 04:03:22
To have their manuscript accepted and published by Jurnal Bisnis Strategi, authors must complete the review process. Articles in Jurnal Bisnis Strategi are published under the Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0), allowing readers to view, share, and adapt the material, including for commercial purposes, under the following conditions:
Attribution: Proper credit must be given to the authors, a link to the license must be provided, and any changes made must be indicated. This must be done in a reasonable way, but not in a manner that suggests the original author or licensor endorses your use.
ShareAlike: If you remix, transform, or build upon the work, your contributions must be distributed under the same license as the original.
No Additional Restrictions: You cannot impose legal terms or technological measures that restrict others from using the material as permitted by the license.
The copyright of the articles is assigned to the author(s), and they retain rights to the published work. Both the Editorial Team of Jurnal Bisnis Strategi and the author(s) work together to ensure that no errors, either in data or statements, are present in the published articles. Authors submitting to this journal agree to the following terms:
Authors retain copyright and grant the journal the right of first publication, with the work being licensed under the Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0), which allows others to share the work, provided the authorship and initial publication in the journal are acknowledged.
The journal permits authors to maintain copyright and publishing rights without restrictions.
Authors are free to enter into separate agreements for the non-exclusive distribution of the journal's published version, such as posting it in an institutional repository or publishing it in a book, as long as the initial publication in the journal is acknowledged.
Authors are encouraged to share their work online (e.g., on personal websites or institutional repositories) before and during the submission process, as this can foster academic exchange and increase citation opportunities.
View My Stats
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
