PENGARUH SISTEM PERPAJAKAN, KEADILAN, DISKRIMINASI, TEKNOLOGI DAN INFORMASI PERPAJAKAN TERHADAP PENGGELAPAN PAJAK (TAX EVASION)

MARTAYASA, ELFINA and Ermadiani, Ermadiani (2023) PENGARUH SISTEM PERPAJAKAN, KEADILAN, DISKRIMINASI, TEKNOLOGI DAN INFORMASI PERPAJAKAN TERHADAP PENGGELAPAN PAJAK (TAX EVASION). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of tax system, tax fairness, tax discrimination, tax technology and information on tax evasion. The object of this research is an individual taxpayer registered at the Palembang Ilir Timur Primary Tax Service Office. This research is a quantitative research. This research data is primary data in the form of questionnaires that are distributed directly to respondents. The number of samples in this study was 167 samples determined by purposive sampling technique which was then processed using SPSS version 25. Data analysis using multiple linear regression analysis. The results of his study show that the tax system has a significant negative effect on tax evasion, tax justice has no effect on tax evasion, tax discrimination significant positive effect on tax evasion, technology and tax information have a significant negative effect on tax evasion.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Penggelapan Pajak, Sistem Perpajakan, Keadilan Pajak, Diskriminasi Pajak, Teknologi dan Informasi Perpajakan
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Elfina Martayasa
Date Deposited:	24 Jul 2023 08:07
Last Modified:	24 Jul 2023 08:07
URI:	http://repository.unsri.ac.id/id/eprint/120958

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