Factors Affecting Tax Evasion Intention During Pandemic (Similarity 14)

RAMZUNI, GENTA and Azwardi, Azwardi and Fuadah, Luk Luk (2021) Factors Affecting Tax Evasion Intention During Pandemic (Similarity 14). Mykolayiv National Agrarian University.

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Tax evasion is the act of active resistance from taxpayers to minimize or eliminate tax payment obligations. During COVID 19 pandemic situation, the increase of tax evasion will reduce tax income, so that the causes and solutions must be identified. This study uses primary data in the form of respondents' responses to the statements in the questionnaire. The samples of this study are 127 taxpayers’ who are located in Palembang and have a wholesale and retail trade, repair, and maintenance of cars and motorbikes business classification. The hypotheses of this study are tested using Partial Least Square

Item Type: Other
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
#3 Repository of Lecturer Academic Credit Systems (TPAK) > Results of Ithenticate Plagiarism and Similarity Checker
Divisions: 01-Faculty of Economics > 62901-Accountant Profession (Profesi)
Depositing User: Luk Luk Fuadah
Date Deposited: 06 Apr 2022 05:49
Last Modified: 06 Apr 2022 05:49
URI: http://repository.unsri.ac.id/id/eprint/68064

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