PERCEPTIONS OF ACCOUNTING STUDENTS TOWARDS TAX EVASION ETHICS (EXPERIMENT S2 AND S3 ACCOUNTING STUDENT SRIWIJAYA UNIVERSITY PALEMBANG)

ORIWARDA, AMELIA and Fuadah, Luk Luk and Safitri, Rika Henda (2020) PERCEPTIONS OF ACCOUNTING STUDENTS TOWARDS TAX EVASION ETHICS (EXPERIMENT S2 AND S3 ACCOUNTING STUDENT SRIWIJAYA UNIVERSITY PALEMBANG). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze and test empirically: whether factors of justice, taxation, and discrimination affect tax evasion on S2 and S3 students. The theory used in this research is Attribution Theory. The population in this study were S2 and S3 accounting students at the Sriwijaya University Palembang campus. The sample used in this study uses quantitative descriptive methods. Data on this study were obtained primarily through questionnaires. The data analysis technique used is the Independent Sample T-Test hypothesis test. The results of this study indicate that factors of justice, the taxation system, and discrimination have a positive effect on tax evasion. Keywords : Perception, Tax Evasion, Justice, Taxation System, Discrimination

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Perception, Tax Evasion, Justice, Taxation System, Discrimination
Subjects: H Social Sciences > HJ Public Finance > HJ3863-3925 Direct taxation
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Users 4676 not found.
Date Deposited: 27 Jan 2020 05:06
Last Modified: 27 Jan 2020 05:06
URI: http://repository.unsri.ac.id/id/eprint/25893

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