Keadilan dan Diskriminasi Pajak Terhadap Penggelapan Pajak: Persepsi Wajib Pajak Orang Pribadi

Autor:	Ronny Prabowo, Enggar Pratiwi
Jazyk:	angličtina
Rok vydání:	2019
Předmět:	Service (business) education.field_of_study business.industry tax evasion Population Sampling (statistics) Tax evasion Accounting General Medicine tax justice lcsh:HF5601-5689 lcsh:Accounting. Bookkeeping tax discrimination Business Justice (ethics) Taxpayer education
Zdroj:	AFRE (Accounting and Financial Review), Vol 2, Iss 1, Pp 8-15 (2019)
ISSN:	2598-7771 2598-7763
Popis:	This study aims to analyze the effect of tax justice and tax discrimination on the perception of individual taxpayers (WPOP) regarding tax evasion. The population of this study is the individual taxpayer registered in the Tax Service Office (KPP) Salatiga. The sampling technique used in this study is incidental sampling at the Tax Service Office (KPP) Salatiga and data obtained by distributing questionnaires as much as 70 questionnaires. Based on the results and conclusions of this study show as follows: (1) tax justice has an influence on the perceptions of individual taxpayers regarding tax evasion, (2) tax discrimination has no influence on the perception of individual taxpayers regarding tax evasion. DOI: https://doi.org/10.26905/afr.v2i1.3008
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a778fdb87a360d5dd3ac0bd84fb22aac http://jurnal.unmer.ac.id/index.php/afr/article/view/3008/pdf Zobrazit plný text záznamu