PENGARUH KEADILAN, SISTEM PERPAJAKAN, SANKSI PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK MENGENAI PERILAKU PENGGELAPAN PAJAK

Andriani, Evi (2014) PENGARUH KEADILAN, SISTEM PERPAJAKAN, SANKSI PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK MENGENAI PERILAKU PENGGELAPAN PAJAK. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Evi Andriani. The Effect of Fairness, Tax System and Tax Penalties against Taxpayer Perceptions about the behavior of Tax Evasion. State University of Jakarta. 2014. Advisor: (1) Nuramalia Hasanah, SE.,M.Ak. (2) Santi Susanti, S.Pd., M.Ak. This study examines to the influence of fairness, tax system, and tax penalties against the taxpayer perceptions about the behaviour of tax evasion. This study data has taken from 400 individual tax payers who had registered theirself at KPP X located in South Jakarta. The sample in this study is determined by sampling convinience method, the data collected with the distribution of questionnaire. Data analytical method that was used in this study are classical assumption test, multiple linear regression analysis, partial test (t), simultaneous test (f) and R2. The result of Partial regression show that fairness, the tax system and the tax penalties affects the taxpayer's perception of the behavior of tax evasion of hypotheses tested shows that tax audit, behavioral control and rational attitude are partially influenced tax compliance. In the simultaneous test results it is known that fairness variables, the tax system and tax penalties collectively affects the taxpayer's perception of the behavior of tax evasion. Data in research were analyzed using SPSS statistical software.

Item Type: Thesis (S1)
Additional Information: Pembimbing I : Nuramalia Hasanah, SE., M.Ak Pembimbing II: Santi Susanti, S.Pd, M.Ak
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Perpajakan (Tax Accounting)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Helda Romauli Siregar
Date Deposited: 02 Mar 2018 03:26
Last Modified: 02 Mar 2018 03:26
URI: http://repository.fe.unj.ac.id/id/eprint/3472

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