FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGELAPAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA TEMANGGUNG
Journal Title: Akuntansi Dewantara - Year 2017, Vol 1, Issue 1
Abstract
This research aims to analyze the factors that influence of tax evasion. The independent variable in this research are tax fairness, taxation system, subjective norm, tax compliance, discrimination, quality of tax service, and probability of fraud detection while its dependent variable of tax evasion. The population in this research was an individual taxpayer listed in KPP Pratama Temanggung. The sample in this study is determined by sampling convinience method, the data collected with the distribution of questionnaires. The method of analysis used is multiple linear regression. Based on the results of the analysis indicate that the tax fairness and tax compliance has negative and significant on tax evasion, whiletaxation system, subjective norm, discrimination, quality of tax service, probability of fraud detection has no influenceon tax evasion.
Authors and Affiliations
Siti Fatimah, Dewi Kusuma Wardani
Keywords
Related Articles
- EP ID EP286616
- DOI 10.29230/ad.v1i1.20
- Views 144
- Downloads 0
PENGARUH PEMERIKSAAN PAJAK, PENAGIHAN PAJAK, DAN KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK STUDI KASUS PADA KPP PRATAMA RABA BIMA TAHUN 2012-2015
This research is aimed to determine the influence of tax examination, tax collection, and taxpayer pursuence in simultaneously as well as partially toward tax reciept. The population of research were taken from all of ta...
PENGARUH LEVERAGE, SIZE, DAN KEPEMILIKAN MANAJEMEN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE
This research was motivated by the increasing linkages between social, environmental and business. This study aimed to examine the effect of Leverage, Size, and ownership of the Corporate Social Responsibility Management...
PENGARUH PYRAMID OF STRUCTURE DAN PENGUNGKAPAN TRANSAKSI PIHAK BERELASI TERHADAP TINDAKAN EKSPROPRIASI, DIMODERASI OLEH TATA KELOLA PERUSAHAAN
The objective of this study is to analyze the effect of company’s ownership through pyramid structure, and related party transaction disclousure, on expropriation practices, with corporate governance as moderating varia...
ANALISIS PENGARUH STRUKTUR MODAL TERHADAP KINERJA KEUANGAN PERUSAHAAN
The objective of this study is to empirically identify the impacts of capital structure chosen by company on firm’s financial perfomances. This research examine the effects of variable Debt to Asset Ratio (DR) and Debt t...
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI BERKARIR SEBAGAI AKUNTAN PUBLIK (Studi Kasus Terhadap Mahasiswa Akuntansi STIE YKPN Yogyakarta)
The purpose of this study was to examine the effect of academic ability, gender, financial rewards, labor market considerations, and the requirements of being an accountant on the interests of career accounting students...