SKRIPSI AKS
Pengaruh Keadilan, Budaya, Love Of Money, Dan Gender Terhadap Persepsi Wajib Pajak Orang Pribadi Mengenai Etika Penggelapan Pajak
ABSTRACT
This study aims to determine the effect of justice, culture, love of money,
and gender on the perception of individual taxpayers regarding the ethics of tax
evasion.
Sample selection was done by using purposive sampling technique. The
sample of this research is 80 respondents who are active and registered in
KP2KP Sragen. The data analysis method used is descriptive statistics and
hypothesis testing using multiple linear regression analysis.
The results of this study are fairness and tax culture have a positive
effect on individual taxpayers' perceptions of tax evasion ethics, while love of
money and gender have no effect on individual taxpayers' perceptions of tax
evasion ethics.
Keywords: Ethical Perception of Tax Evasion, Justice, Culture, Love of
Money, and Gender.
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