Persepsi keadilan, sistem perpajakan dan diskriminasi terhadap etika penggelapan pajak
Sekar Akrom Faradiza (Fakultas Ekonomi dan Bisnis Universitas Islam Negeri Syarif Hidayatullah Jakarta, 2018)
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ABSTRAK The many cases of tax evasion in Indonesia have caused huge losses to the country. This causes tax evasion to be ethical or fair to do considering the many actions that should not be carried out by the tax apparatus. This study aims to examine whether the perception of justice, the taxation system and perceived discrimination by taxpayers can affect the perception of taxpayers on the tax evasion ethics. The data used in this study was obtained using a survey conducted to taxpayers registered in the tax service office in Yogyakarta and Central Java. Data analysis was performed using multiple linear regression analysis. The results of the study show that justice, taxation systems and discrimination affect the ethical perception of tax evasion. |
| No. Panggil : | 657 ATB 11:1 (2018) |
| Entri utama-Nama orang : | |
| Penerbitan : | Jakarta : Fakultas Ekonomi dan Bisnis Universitas Islam Negeri Syarif Hidayatullah Jakarta, 2018 |
| Sumber Pengatalogan : | LibUI ind rda |
| ISSN : | 1979858X |
| Majalah/Jurnal : | Akuntabilitas: Jurnal Ilmu Akuntansi |
| Volume : | Vol. 11, No.1, April 2018: Hal. 53-74 |
| Tipe Konten : | teks |
| Tipe Media : | unmediated |
| Tipe Carrier : | volume (rdacarier) |
| Akses Elektronik : | http://journal.uinjkt.ac.id/index.php/akuntabilitas/issue/view/8820 |
| Institusi Pemilik : | Universitas Indonesia |
| Lokasi : | Perpustakaan UI, Lantai 4, R. Koleksi Jurnal |
| No. Panggil | No. Barkod | Ketersediaan |
|---|---|---|
| 657 ATB 11:1 (2018) | 03-19-993049429 | TERSEDIA |
| Ulasan: |
| Tidak ada ulasan pada koleksi ini: 20498214 |
