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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma Sebatik Owner : Riset dan Jurnal Akuntansi INVENTORY: JURNAL AKUNTANSI Jurnal Aplikasi Akuntansi AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Journal of Contemporary Accounting Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Ilomata International Journal of Tax and Accounting Jurnal ABDINUS : Jurnal Pengabdian Nusantara Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Ilmiah Manajemen Kesatuan Jurnal Akuntansi dan Keuangan Economics and Digital Business Review Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Berajah Journal ABDI EQUATOR Educoretax Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Apssai Accounting Review (ApAR) Jurnal Akuntansi dan Keuangan Journal of Trends Economics and Accounting Research Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Journal of Accounting and Finance Management (JAFM) Journal of Innovation in Management, Accounting and Business Dharma: Jurnal Pengabdian Masyarakat Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Akurasi
Elok Heniwati
Universitas Tanjungpura
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Journal : Educoretax

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Examining The Relationship Between Economic, Demographic, Legal And Institutional Variables Towards Tax Evasion : A Case Study In West Kalimantan Felicia Kiki Simanjaya; Elok Heniwati
Educoretax Vol 3 No 3 (2023)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v3i3.558

Abstract

Tax evasion, one of the most common crimes in the world. There are so many cases of tax evasion that are not known by the public, in fact there are many cases of tax evasion that are closed and only revealed a few years later. This is also happened in Indonesia. Without exception, Indonesia is also one of the countries with the most tax evasion practices. To examine which factor, affect the tax evasion practice the most, this problem needs to be studied further. This research aims to examine and reveals how the economic variable, demographic variable, and legal and institutional variable affect tax evasion practice with West Kalimantan, Indonesia as the studied area. This research uses the multiple regression analysis as its research method. Questionnaire was used for the data collection where the questionnaire succeeded to obtain 120 respondents as research population, then 100 sample gained after screening process . The result of this research is that the economic variable and the legal and institutional variable has a positive effect on tax evasion practice and the demographic variable has a negative effect on tax evasion practice.
Co-Authors ., Rusliyawati A.A. Ketut Agung Cahyawan W Agus Wijayanto, Agus Amelia, Christmasya Ariefanda Iqbal Perdhana Ayu Puspitasari A’inun Hayat Candy, Gandhes Tri Caren, Caren Christofer, Christofer Damayanti, Fera Desyana, Gita Djunita Permata Indah Dosinta, Nina F Eka Putri, Nadya Erlina Essen Essen, Erlina Faisal , Ahmad Fazora, Vienna Afwani Felicia Kiki Simanjaya Fibrianti, Ika Finalianti Roskaputri Fitriana Hamsyi, Nur Fransiska, Ayuni Gita Desyana Gita Desyana Grania Mustika, Ira Habibie, Muhammad Rayhan Hamzani, Umiaty Handi Brata Haryono HARYONO Haryono Haryono Helisa Noviarty Helisa Noviarty Helmi, Syarif M Helmi, Syarif M. Hitten, Akhmad Ikhsan, Syarbini Ira Grania Mustika Irenia Karpriana, Angga Permadi Kenny, Cristian Khristina Yunita Kurniadi, Ahmad Lauwrence, Miske Loura, Berlia M. Helmi, Syarif Maharani, Amanah Putri Maryati Maryati Muhsin Muhsin Mustika, Ira Grania Mutia Rachmawati Nella Yantiana Nina Febriana Dosinta Nor, Sahar Rutin Novita Novita Nur Asni Nur Asni Nurbiati, Ikke Nurma Sari, Putri Oktaviani oktaviani Pratama, Muhammad Rahmadi Putri, Nadia Ayuni Rabianti, Rusiana Rafa, Wukuf Dilvan Rahmadinia, Putri Rahman, Syarif Syahrul Ramadhan, Khaidir Ricky Ricky Ricky Ricky Rosiana, Ela Rudy Kurniawan Rusliyawati, Rusliyawati Samosir, Nelly L Setyadi Setyadi Sugeng Santoso Syarif M. Helmi Tarisa Aurella Tia, Maria Yoaneta Tri Ikhsandi, M. Ridho Triana, Dinda Umyana, Ayu Vitriyan Espa Yani, Erma Yantiana, Nella Yodianto, Alex