Image of Efek Persepsi Keadilan Pajak, Persepsi Sanksi Pajak, dan Religiusitas Terhadap Perilaku Penggelapan Pajak (Studi Pada Wajib Pajak Orang Pribadi Pemilik UMKM di Surakarta)

SKRIPSI AKS

Efek Persepsi Keadilan Pajak, Persepsi Sanksi Pajak, dan Religiusitas Terhadap Perilaku Penggelapan Pajak (Studi Pada Wajib Pajak Orang Pribadi Pemilik UMKM di Surakarta)

ABSTRACT

This aims of this research is to determine the effect of perceptions of tax fairness,
perceptions of tax sanctions, and religiosity on tax evasion behavior. This research uses
tax evasion behavior as the dependent variabel. Meanwhile, the idependent variabel in this
research are perceptions of tax fairness, perceptions of tax sanctions, and religiosity.
This research uses primary data. All individual taxpayers who own UMKM
businessed and registered with KPP Pratama Surakarta are the population in this
research. The sampling technique used accidential sampling and the sample was obtained
as many as100 respondents. Hypothesis testing uses multiple linear regression analysis
techniques with the help of the SPSS program
The results of this analysis show that the perception of tax fairness and the
perception of tax sanctions and religiosity have a negative and significant effect on tax
evasion behavior.

Keywords: Perception, tax fairness, tax sanctions, religiosity, tax evasion behavior

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 DIN e 22
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 114 halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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