PENGARUH SISTEM PERPAJAKAN, KEADILAN SISTEM PERPAJAKAN, TARIF PAJAK, LOVE OF MONEY, DAN PEMERIKSAAN PAJAK TERHADAP PENGGELAPAN PAJAK (TAX EVASION)(Studi Empiris pada Wajib Pajak Badan yang Terdaftar di KPP Pratama Palembang Seberang Ulu)

RISKI, MEYSSI DEWI and Mukhtaruddin, Mukhtaruddin and Kalsum, Umi (2022) PENGARUH SISTEM PERPAJAKAN, KEADILAN SISTEM PERPAJAKAN, TARIF PAJAK, LOVE OF MONEY, DAN PEMERIKSAAN PAJAK TERHADAP PENGGELAPAN PAJAK (TAX EVASION)(Studi Empiris pada Wajib Pajak Badan yang Terdaftar di KPP Pratama Palembang Seberang Ulu). Undergraduate thesis, Sriwijaya Universitas.

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Abstract

The purpose of this research is to exam and analyze empirically the effect of the taxation systems, justice of the taxation system, tax rates, love of money, and tax audits on tax evasion. The type of data used in this research is primary data in the form of distributing questionnaires to corporate taxpayers registered at KPP Pratama Palembang Seberang Ulu. The sampling was carried out by purposive sampling method with a total sample of 97 samples of corporate taxpayers registered at KPP Pratama Palembang Seberang Ulu which fulfilled by the criteria. The analysis of the data used is multiple linear regression using the Software Statistical Program For Social (SPSS) version 26.0. The results of this research indicate that the justice of the taxation system has a positive effect on tax evasion, while taxation system, tax rates, love of money, and tax audits have no effect on tax evasion. Limitations in this study are limited variables. Further research is recommended to add more variables in order to show maximum results.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	sistem perpajakan
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 23976 not found.
Date Deposited:	26 Aug 2022 06:48
Last Modified:	26 Aug 2022 06:48
URI:	http://repository.unsri.ac.id/id/eprint/77866

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