PENGARUH SISTEM PERPAJAKAN, KEADILAN PERPAJAKAN, DAN LOVE OF MONEY TERHADAP PERSEPSI WAJIB PAJAK ORANG PRIBADI TENTANG TAX EVASION (STUDI KASUS PADA KPP PRATAMA PALEMBANG ILIR TIMUR)

PERTIWI, DILA AGUSTIN and Ermadiani, Ermadiani (2023) PENGARUH SISTEM PERPAJAKAN, KEADILAN PERPAJAKAN, DAN LOVE OF MONEY TERHADAP PERSEPSI WAJIB PAJAK ORANG PRIBADI TENTANG TAX EVASION (STUDI KASUS PADA KPP PRATAMA PALEMBANG ILIR TIMUR). Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh sistem perpajakan, keadilan perpajakan dan love of money terhadap persepsi wajib pajak orang pribadi tentang penggelapan pajak (tax evasion). Penelitian ini menggunakan sampel dari wajib pajak orang pribadi yang terdaftar pada Kantor Pelayanan Pajak Pratama Palembang Ilir Timur. Teknik pengambilan sampel yang digunakan dalam penelitian ini yaitu purposive sampling. Penelitian ini menggunakan metode deskriptif kuantitatif. Teknik pengumpulan data dilakukan dengan menyebarkan kuesioner penelitian secara manual. Teknik analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linear berganda. Berdasarkan hasil penelitian, maka diperoleh kesimpulan bahwa sistem perpajakan dan love of money berpengaruh positif terhadap persepsi wajib pajak orang pribadi tentang tax evasion, sedangkan keadilan perpajakan tidak memiliki pengaruh terhadap persepsi wajib pajak orang pribadi tentang tax evasion.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Sistem Perpajakan, Keadilan Perpajakan, Love of Money, Tax Evasion
Subjects: H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Dila Agustin Pertiwi
Date Deposited: 23 Oct 2023 05:34
Last Modified: 23 Oct 2023 05:34
URI: http://repository.unsri.ac.id/id/eprint/129996

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