The Influence of Tax Knowledge, Tax Service Quality, Tax Audit and Use of Tax Sanctions on Tax Evasion: The Case Study of KPP Pratama Seberang Ulu 1 Palembang
Journal Title: Oblik i finansi - Year 2020, Vol 1, Issue 4
Abstract
Tax evasion and tax avoidance and is part of tax planning which aims to reduce the amount of tax payments. As an illegal act, it is clear that tax evasion violates the law so that the practice is not allowed. The tax evasion action is cheating, because taxpayers try to manipulate transactions so that costs arise that reduce income and even cause losses. Tax evasion is detrimental to the state, because the tax value paid by taxpayers is not the value it should be. It could even be that taxpayers are free from tax burden if their income is minus or experiences a loss. The purpose of the study is to find out how tax knowledge, tax service quality, tax audit and use of tax sanctions affect tax evasion, using a basic approach to the theory of attribution. The sample of the study consists of 114 respondents. The materiality and consistency of all factors selected for analysis were verified by testing and using the Cronbach's alpha. According to the results of the study, all factors (knowledge of tax legislation, quality of tax services, tax audit and use of tax sanctions) have a positive and significant impact on the level of tax evasion, i.e. lead to a reduction in such actions by taxpayers. Future research on this topic can be developed by adding research variables; such as the modernization of the tax administration system, transparency of tax spending, audit risk, taxpayer awareness, tax justice, tax regulations, and other variables that may affect tax evasion (tax evasion). In addition the research sample can also expand by increasing the number of respondents in order to represent the population accurately and more deeply and using different research methods such as purposive sampling method and direct interviews with taxpayers and tax officials to obtain deeper data.
Authors and Affiliations
Nurul Khafizah & Azwardi Azwardi & Lukluk Fuadah
Keywords
Related Articles
- EP ID EP691364
- DOI 10.33146/2307-9878-2020-4(90)-68-74
- Views 136
- Downloads 0
Консолідована фінансова звітність: генезис нормативно-правового регулювання в Україні
Загострення конкуренції на внутрішньому ринку та посилення економічної боротьби на міжнародному (зовнішньому) ринку слугує важливою передумовою централізації та об’єднання капіталів суб’єктів господарювання. У зв’язку з...
The Effect of Attitude, Subjective Norms, and Perceived Behavioral Control on Whistleblowing Intentions with Religiosity As Moderator
Fraudulent acts or ethical violations committed by staff or senior management can not only cause serious damage to the company's reputation and operations, but also lead to bankruptcy. According to the Corruption Percept...
The Effect of Financial Performance and Environmental Costs toward Environmental Performance in Coal-Mining Companies Listed on the Indonesia Stock Exchange 2015-2018
The purpose of this study is to provide empirical evidence regarding the effect of financial performance and environmental costs on environmental performance. In this study, the financial performance is calculated by the...
Grain Market: Trends and Potential of Its Development
One of the strategic directions of Ukraine's economic policy is providing food for the country's population and exporting surplus grain. At the same time, the grain market is a crucial element of the global economy, as i...
Вплив фінансових чинників на підвищення конкурентоспроможності підприємства
Метою статті є обґрунтування методичного інструментарію щодо управління фінансовими чинниками та оцінки їх впливу на підвищення конкурентоспроможності підприємства. Здійснено моніторинг існуючих проблем, окреслено дискус...