PENGARUH PENGETAHUAN PERPAJAKAN, MONEY ETHICS, DAN SISTEM PERPAJAKAN TERHADAP PENGGELAPAN PAJAK (TAX EVASION) (STUDI EMPIRIS PADA KPP PRATAMA PALEMBANG ILIR TIMUR)

PUTRI, NAMI TANZILA and Ermadiani, Ermadiani (2023) PENGARUH PENGETAHUAN PERPAJAKAN, MONEY ETHICS, DAN SISTEM PERPAJAKAN TERHADAP PENGGELAPAN PAJAK (TAX EVASION) (STUDI EMPIRIS PADA KPP PRATAMA PALEMBANG ILIR TIMUR). Undergraduate thesis, Sriwijaya University.

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Abstract

The study aims to examine the influence of tax knowledge, money ethics, and the tax system on tax evasion. This study uses primary data by distributing questionnaires directly to individual taxpayers who have a taxpayer identification number and are registered with the Tax Service Office of Pratama Palembang Ilir Timur. Sampling was done using the purpose sampling method. The analytical method for testing data processing in this study uses multiple linear regression analysis in the IBM SPSS Statistics 25 applications. The results of this study indicate that tax knowledge has a negative effect on tax evasion with a significance value of 0,000, money ethics has a positive effect on tax evasion with a significance value of 0,000, and the tax system has no effect on tax evasion with a significance value of 0,385.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Pengetahuan Perpajakan, Money Ethics, Sistem Perpajakan, Penggelapan Pajak, Tax Evasion
Subjects: H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Nami Tanzila Putri
Date Deposited: 23 Oct 2023 05:24
Last Modified: 23 Oct 2023 05:24
URI: http://repository.unsri.ac.id/id/eprint/130000

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