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Pengaruh Keadilan Pajak, Peer Influence, Kewajiban Moral dan Persepsi Korupsi Terhadap Penggelapan Pajak

ABSTRACT

This study aims to determine the effect of tax justice, peer influence, moral
obligation and perceived corruption on tax evasion. The dependent variable in this
study is tax evasion (Y). This study uses tax justice, peer influence, moral obligation
and perception of corruption as independent variables (X).
The data used in this study are primary data. The population in this study
were all individual taxpayers doing business who were registered at the
Karanganyar Pratama Tax Service Office (KPP). The sampling technique in this
study used purposive sampling and obtained a sample of 95 respondents. Data
collection in this study used a questionnaire distributed to respondents as data
collection material. Data analysis used to test the hypothesis is to use multiple
linear regression analysis techniques. This research data analysis method uses
SPSS software.
The results of this analysis indicate that tax justice and peer influence have
a negative effect on tax evasion. Meanwhile, moral obligation and perceptions of
corruption have a positive effect on tax evasion.
Keywords: tax justice, peer influence, moral obligation, perception of corruption,
tax evasion.

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 AUD p 24
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 140 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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