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Persepsi keadilan, sistem perpajakan dan diskriminasi terhadap etika penggelapan pajak

Sekar Akrom Faradiza (Fakultas Ekonomi dan Bisnis Universitas Islam Negeri Syarif Hidayatullah Jakarta, 2018)

 Abstrak

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.

 Metadata

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
  • Ketersediaan
  • Ulasan
No. Panggil No. Barkod Ketersediaan
657 ATB 11:1 (2018) 03-19-993049429 TERSEDIA
Ulasan:
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