FARIZAH, SHELLA and Fuadah, Luk Luk and Nurullah, Asfeni (2020) PENGARUH SISTEM PERPAJAKAN, TARIF PAJAK DAN KUALITAS PEMERIKSAAN PAJAK TERHADAP PENGGELAPAN PAJAK (STUDI PADA KPP PRATAMA PALEMBANG ILIR BARAT). Undergraduate thesis, Sriwijaya University.
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Abstract
This study aims to examine the effect of the tax system, tax rates and quality of tax audits on tax evasion (Study at KPP Pratama Palembang Ilir Barat). The population in this study were corporate taxpayers who were registered at the Tax Office (KPP) Pratama Palembang Ilir Barat. Sampling method by distributing questionnaires. The number of samples collected was 204 samples. The results of this study indicate that the tax system variable and tax audit quality have a negative effect on tax evasion, while the tax rate variable has a positive effect on tax evasion. Keywords : tax evasion, taxation system, tax rate and quality tax audit
Item Type: | Thesis (Undergraduate) |
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Uncontrolled Keywords: | Penggelapan Pajak, Sistem Perpajakan, Tarif Pajak, Kualitas Pemeriksaan Pajak |
Subjects: | H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping |
Divisions: | 01-Faculty of Economics > 62201-Accounting (S1) |
Depositing User: | Users 9411 not found. |
Date Deposited: | 16 Feb 2021 07:08 |
Last Modified: | 16 Feb 2021 07:08 |
URI: | http://repository.unsri.ac.id/id/eprint/42968 |
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