MORAL PAJAK, PENEGAKAN HUKUM DAN SISTEM PERPAJAKAN TERHADAP PERSEPSI ETIS PENGGELAPAN PAJAK

RAHMAWATI, NANDA IRMA and Novriansa, Agil (2023) MORAL PAJAK, PENEGAKAN HUKUM DAN SISTEM PERPAJAKAN TERHADAP PERSEPSI ETIS PENGGELAPAN PAJAK. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to empirically examine tax morals, law enforcement and the tax system on ethical perceptions of tax evasion. This study uses a survey method with a questionnaire. Respondents in this study were individual taxpayers conducting business activities and independent work in Palembang City, Prabumulih and Lubuklinggau with 143 respondents analyzed. The results of the analysis using Structural Equation Modeling-Partial Least Square (SEM-PLS) show that tax morals have no effect on the ethical perception of tax evasion, while law enforcement and the tax system have a negative effect on the ethical perception of tax evasion.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Keywords: Tax morale, law enforcement, taxation system, ethical perception of tax evasion.
Subjects:	H Social Sciences > HG Finance > HG1-9999 Finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Nanda Irma Rahmawati
Date Deposited:	14 Apr 2023 07:49
Last Modified:	14 Apr 2023 07:49
URI:	http://repository.unsri.ac.id/id/eprint/96484

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