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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGELAPAN PAJAK WAJIB PAJAK ORANG PRIBADI DI UNIVERSITAS ISLAM MALANG

Jurnal Ilmiah Riset Akuntansi

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Title ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGELAPAN PAJAK WAJIB PAJAK ORANG PRIBADI DI UNIVERSITAS ISLAM MALANG
 
Creator Haris, Ghina Abyan Azizah
Maslichah, Maslichah
Afifudin, Afifudin
 
Description This study aims to analyze the factors that influence tax evasion by individual taxpayers. This study is a quantitative study using primary data obtained from questionnaires and measured using a Likert Scale. The population in this study are individual taxpayers who have NPWP at the Islamic University of Malang. The method of determining the sample uses the Slovin formula. The data analysis technique used SPSS 16.0. The results of this study indicate: 1) The tax system variables, subjective norms and tax compliance have a simultaneous effect on tax evasion by individual taxpayers, 2) The results of hypothesis testing indicate that the taxation system and tax compliance have a positive effect on tax evasion by individual taxpayers. personal, 3) The results of hypothesis testing indicate that subjective norms have no effect on tax evasion by individual taxpayers.Keywords: Analysis, Tax Evasion, Taxation System, Subjective Norms, Tax Compliance.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2022-02-16
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/15310
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 11, No 06 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/15310/11517
 
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