PERSEPSI KEADILAN, SISTEM PERPAJAKAN, DAN DISKRIMINASI: ANALISIS TERHADAP ETIKA PENGGELAPAN PAJAK (STUDI EMPIRIS PADA WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG ILIR BARAT)

KARMEYLIA, NADRA and Yusnaini, Yusnaini and Rahmawati, Meita (2020) PERSEPSI KEADILAN, SISTEM PERPAJAKAN, DAN DISKRIMINASI: ANALISIS TERHADAP ETIKA PENGGELAPAN PAJAK (STUDI EMPIRIS PADA WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG ILIR BARAT). Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01031381621146.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (3MB) | Request a copy
	Text RAMA_62201_01031381621146_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy
Preview	Text RAMA_62201_01031381621146_0017047709_0213058601_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (1MB) | Preview
	Text RAMA_62201_01031381621146_0017047709_0213058601_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (190kB) | Request a copy
	Text RAMA_62201_01031381621146_0017047709_0213058601_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (157kB) | Request a copy
	Text RAMA_62201_01031381621146_0017047709_0213058601_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (231kB) | Request a copy
	Text RAMA_62201_01031381621146_0017047709_0213058601_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (81kB) | Request a copy
	Text RAMA_62201_01031381621146_0017047709_0213058601_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (103kB) | Request a copy
	Text RAMA_62201_01031381621146_0017047709_0213058601_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (2MB) | Request a copy

Abstract

The purpose of this research is to know the effect of fairness, tax system, and discrimination toward the taxpayers perceptions about the ethics of tax evasion in KPP Pratama Palembang Ilir Barat. The population in this research is the whole individual taxpayers that conducting business with the turnover below 4,8 billion per year in KPP Pratama Palembang Ilir Barat. The sample in this research is used purposive sampling which obtained 100 individual taxprayers. This research using descriptive method and quantitative analysis. This research used primary data, primery data was obnaited directly from the individual taxpayers. The method of analysis used in this research is multiple linear regression. The result of this research is fairness had negative significant effect on individual taxpayers perception about the ethics of tax evasion, tax system didn’t had effect on individual taxpayers perception about the ethics of tax evasion, and discrimination had positive significant effect on individual taxpayers perception about the ethics of tax evasion.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Keadilan, Sistem Perpajakan, Diskriminasi, Persepsi, Wajib Pajak Orang Pribadi, Etika Penggelapan Pajak.
Subjects:	H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 6172 not found.
Date Deposited:	23 Jun 2020 05:23
Last Modified:	23 Jun 2020 05:23
URI:	http://repository.unsri.ac.id/id/eprint/30612

Actions (login required)

View Item