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All Journal TEKMAPRO Journal of Industrial Engineering and Management Pendas : Jurnah Ilmiah Pendidikan Dasar Tawazun: Jurnal Pendidikan Islam QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT Jurnal Bakti Masyarakat Indonesia Nusantara Science and Technology Proceedings AKMENIKA Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan JPI (Jurnal Pendidikan Inklusi) Judikatif: Jurnal Desain Komunikasi Kreatif Educivilia: Jurnal Pengabdian Pada Masyarakat Kaisa: Jurnal Pendidikan dan Pembelajaran Edukha : Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Paradigma Akuntansi Jurnal Pengbdian Teknik Mesin Mauriduna : Journal of Islamic studies Journal of Social And Economics Research Jurnal Ilmu Sosial dan Humaniora LINGTERSA: Jurnal Linguistik, Terjemahan, Sastra Journal of Research and Innovation In Open and Distance Learning Loquēla Seniman: Jurnal Publikasi Desain Komunikasi Visual Indonesian Journal of Pedagogy and Teacher Education Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced AL - KAFF: JURNAL SOSIAL HUMANIORA journal of social and economic research Journal of Big Data Analytic and Artificial Intelligence Jurnal Serina Abdimas Mavis: Jurnal Desain Komunikasi Visual
Widyasari
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Journal : AKMENIKA

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Analisis Faktor Yang Memengaruhi Wajib Pajak Untuk Melakukan Tax Evasion Widyasari; Syanti Dewi; Nataherwin
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 19 No. 2 (2022): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v19i2.4172

Abstract

This study aims to evaluate the effect of tax justice, money ethics, understanding of taxation, tax rates and tax sanctions on tax evasion. Tax evasion in Indonesia is an important problem that is being faced by the tax apparatus. Even though there are laws and regulations, there are still taxpayers who commit tax evasion. This research can help the government, so that they know the factors that can significantly influence tax evasion. This research method is measured using the SmartPLS version 3 data processing program which refers to the value generated by Cronbach's alpha and composite reliability, with 75 respondents as research subjects from UMKM taxpayers . The results of this study indicate that the variables of tax justice, money ethics, tax rates have a significant positive effect on tax evasion. While the understanding of taxation does not have a significant negative effect, and tax sanctions have a significant negative effect. The implication of this research is that the hypothesis of tax justice and understanding of taxation is rejected, and the hypothesis of money ethics, tax rates, and tax sanctions are accepted.
Co-Authors A. Solicitor Ade Riyana Adika, Dimas Aditya Rahman Yani Afriani Afriliani Afriliani Agrata, Madelyn Agus Riyanto Agus Riyanto Aileena Solicitor Costa Rica El Chidtian Aji, Restu Ismoyo Amril, La Ode Angky Wahyu Putranto Anugerah Dany Priyanto Anugerah Dany Priyanto, Anugerah Dany Ardik Ardianto Arifianti, Siti Nefa Aris Sutejo Bayu Wibisono, Aryo Dedi Supriadi Della Angelina Desy Aris Anti Dora Nurcahyani, feby Efendi, Yudi Ekasaputri, Dessy Endang Wuryandini Enggar Mulyajati Febriyanto, Ridho Firmansyah Hana Nadhifa Khalda Hartono, Lies Hasbi Ibrahim, Hasbi Hidayah, Rochma Nur Hilma Erfiani Baroroh Ibrahim, Nurdin Islamudin, M Syaifullah Ivonne Patricia Jihad, Muhammad Jonathan, Michelle Leevia Karimah Amatullah Kosasih, Denisa Kriswesti, Rhematra Kurniawan, Adeline Larasati Putri, Regina Dian M Afifulloh M. Nurman Ardiansyah Mahesti, Dina Maimunah Masitowati, Gatot Masnuna, Masnuna Megan Asri Humaira Muhammad Encep, Muhammad Muhammad Jihad Nataherwin Nesia Andriana Ni Putu Meri Dewi Pendit Ningsih, Rinanti Noor Miyono Nurdiantini Oisina Putri, Tarisha Primayanti Primayanti, Primayanti Purwanto, Farelino Arsyi Vernanda Putra, Andika Perdana Putri, Alnaya Tarisa R. Siti Pupu Fauziah Rahmadania, Nova Tari Ramadhana, Adji Muhammad Ramadhani, Faiz Rinta Sukma Firdaus, Mei Rudi Hartono Rusi Rusmiati Aliyyah Sigit Wibowo Sigit Wibowo Silfani, Nabila Sri Wahyuni Sri Wahyuni Suhendar, Siti Suryani Syafiqoh, Ummi Syanti Dewi Syaputri , Wuri Teti Estiasih Teti Estiasih Ubaidah Vica Ananta Kusuma Yunisya, Adibah Nurul Yuwanti, Riska Rahma Zainal Abidin Arief