RAMZUNI, GENTA and Azwardi, Azwardi and Fuadah, Luk Luk (2021) Factors Affecting Tax Evasion Intention During Pandemic. Factors Affecting Tax Evasion Intention During Pandemic, 27 (21). pp. 1-6. ISSN 2521-6392
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Abstract
Abstract Introduction. 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: | Article |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | 01-Faculty of Economics > 62901-Accountant Profession (Profesi) |
| Depositing User: | Luk Luk Fuadah |
| Date Deposited: | 28 Mar 2022 07:21 |
| Last Modified: | 28 Mar 2022 07:21 |
| URI: | http://repository.unsri.ac.id/id/eprint/66858 |
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