PENGARUH NORMA SUBJEKTIF, TARIF PAJAK, DAN PEMERIKSAAN PAJAK TERHADAP TAX EVASION (STUDI PADA WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN KEGIATAN USAHA YANG TERDAFTAR DI KPP PRATAMA ILIR TIMUR PALEMBANG)

ALFARAZY, MUHAMMAD AGUNG and Fuadah, Luk Luk and Rahmawati, Meita (2020) PENGARUH NORMA SUBJEKTIF, TARIF PAJAK, DAN PEMERIKSAAN PAJAK TERHADAP TAX EVASION (STUDI PADA WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN KEGIATAN USAHA YANG TERDAFTAR DI KPP PRATAMA ILIR TIMUR PALEMBANG). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to obtain empirical evidence of the effect of subjective norms, tax rates, and tax audits on tax evasion. The theoretical basis used in this research is Theory of Planned Behavior (TPB) and the theory of justice. The population used in the study is registered individual taxpayers who have businesses registered at KPP Pratama Ilir Timur Palembang. The sample method used was purposive sampling technique with a final total of 206 observations. The data analysis technique used is multiple regression analysis. The results of the study partially show that subjective norms and tax rates do not have a significant effect on tax evasion, while tax inspection has a significant effect on tax evasion.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Norma Subjektif, Tarif Pajak, Pemeriksaan Pajak, Tax Evasion.
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 10900 not found.
Date Deposited:	16 Feb 2021 07:53
Last Modified:	16 Feb 2021 07:54
URI:	http://repository.unsri.ac.id/id/eprint/42967

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