Beberapa Faktor Yang Mempengaruhi Persepsi Wajib Pajak Orang Pribadi Atas Perilaku Penggelapan Pajak

Wijaya, Angka; Jannah, Miftahul

doi:10.35449/jemasi.v13i1.45

Cited by 2 publications

(4 citation statements)

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“…Taxpayers feel that they have gone to great lengths to earn income but are simply subject to state taxes (Rahayu, 2010). Apart from that, what makes taxpayers try to smuggle taxes includes the tax system in Indonesia which is not yet optimal, taxpayer understanding is still low, the service of tax officials is disappointing, sanctions in the tax system in Indonesia are considered less effective and do not have a deterrent effect (Angka Wijaya , 2017) .…”

Section: Tax Evasionmentioning

confidence: 99%

“…All people who according to the law are taxpayers must pay taxes according to their obligations. State income, all of which comes from taxes, will be used to finance all general expenses, which means it will be used for the welfare of the people (Angka Wijaya, 2017) .…”

Section: Introductionmentioning

confidence: 99%

“…As a result, the dissatisfaction that is often felt by the community gives rise to a feeling of wanting to manipulate, even to the point of not paying taxes, even worse. Apart from that, it is said that tax revenues increase every year, but this form of state DEAL: International Journal of Economics and Business expenditure continues continuously, it is feared that this will result in a tendency to evade taxes and the people's reluctance to pay taxes (Angka Wijaya, 2017) .…”

Section: Introductionmentioning

confidence: 99%

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Analysis Of Individual Taxpayer's Perception Of Tax Evasion

Widati,

Permatasari,

Fiana

2023

DEAL

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This study aims to determine the effect of the taxation system, tax knowledge and self-assessment system on tax evasion in the South Cikarang KPP case study. In this study the independent variables used were the influence of the tax system, tax knowledge and the self-assessment system, while the dependent variable was tax evasion. This study uses a quantitative approach, using primary data through questionnaires. The population in this study are taxpayers who are registered at South Cikarang KPP. The testing technique of this research consists of instrument test, classical assumption test and multiple linear regression test. The test results show that the tax system has no and significant effect on tax evasion, the understanding factor of taxation has no significant effect on tax evasion, the Self Assessment system factor has a significant effect on tax evasion

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Section: Tax Evasionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Analysis Of Individual Taxpayer's Perception Of Tax Evasion

Widati,

Permatasari,

Fiana

2023

DEAL

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“…Hasil penelitian ini mendukung penelitan yang dilakukan oleh Helweldery, Allolayuk, and Matani (2019) menemukan bahwa sanksi pajak tidak berpengaruh terhadap penggelapan pajak. Hasil penelitian ini bertolak belakang dengan penelitian yang dilakukan oleh Maghfiroh and Fajarwati (2016); Wijaya and Jannah (2017) yang menyatakan sanksi pajak berpengaruh negatif dan signifikan terhadap persepsi wajib pajak mengenai etika penggelapan pajak.…”

Section: Pengaruh Sanksi Pajak Terhadap Penggelapan Pajakunclassified

Peran Religiusitas Sebagai Moderasi Determinan Tindakan Penggelapan Pajak

Pujiastuti

Indriyani

2021

JAS

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The purpose of this research is to show the effect of fairness of tax collection, subjective norms, taxation system, and tax sanctions on tax evasion, which is moderated by religiosity. This study uses a quantitative approach. The data used are primary data derived from questionnaires. The population used are entrepreneurs registered with the cooperative service, small and medium enterprises in the city of Salatiga. The sampling technique used purposive sampling to obtain as many as 33 samples. Data analysis using multiple linear regression and moderated regression analysis (MRA). The results showed that the fairness of tax collection, taxation system, and tax sanctions could not affect the act of tax evasion. Then religiosity cannot be a moderator in the act of tax evasion. However, subjective norms have been shown to influence tax evasion. Subjective norms are suggestions or invitations to those closest to them to comply with tax regulations not to commit tax evasion. Religiosity cannot reduce tax evasion because it is influenced by external factors so that religiosity as an individual value embedded in the person cannot be a component that reduces tax evasion.

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Beberapa Faktor Yang Mempengaruhi Persepsi Wajib Pajak Orang Pribadi Atas Perilaku Penggelapan Pajak

Cited by 2 publications

References 0 publications

Analysis Of Individual Taxpayer's Perception Of Tax Evasion

Analysis Of Individual Taxpayer's Perception Of Tax Evasion

Peran Religiusitas Sebagai Moderasi Determinan Tindakan Penggelapan Pajak

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