Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Mahasiswa FEB
Anggraeni, Theresa
Unknown Affiliation
Education

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
THE DETERMINANTS OF TAX EVASION BY CORPORATE TAXPAYERS (A STUDY ON THE CORPORATE TAXPAYERS REGISTERED AT THE MEDIUM TAX OFFICE OF SURABAYA) Anggraeni, Theresa
Jurnal Ilmiah Mahasiswa FEB Vol. 8 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims at identifying the determinants of tax evasion by corporate taxpayers registered at the Medium Tax Office of Surabaya. The data are analyzed through multiple linear regression by using SPSS software. The results of the hypothesis testing indicate that tax sanction has effect ontax evasion, while taxation systems, tax rates, accuracy of tax utilization, and taxation technology and information have no effect on tax evasion. It implies that the lower the tax sanctions, the less likely a tax evasion occurs, and vice versa. Keywords  :  taxation systems, tax rates appropriate tax allocation, tax sanctions, taxation technology and information, tax evasion
Co-Authors