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Merry Triani
Politeknik Negeri Pontianak
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Persepsi Mahasiswa Akuntansi Mengenai Tax Evasion Triani, Merry; Lestari, Melati Pramudita; Prastetyo , Henri
Jurnal E-Bis Vol 9 No 1 (2025): Vol. 9 No.1 2025
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v9i1.2039

Abstract

This study aims to determine the influence of fairness, taxation system, and discrimination on students' perceptions of tax evasion. The research background is the high incidence of tax evasion cases in Indonesia, which hinders state revenue. The research method employs a quantitative approach with data collection through questionnaires. The research sample consists of 6th and 8th-semester students of the D4 Accounting study program at Pontianak State Polytechnic. Data analysis uses multiple linear regression. The results show that fairness and discrimination do not significantly influence students' perceptions of tax evasion, while the taxation system has a significant effect. These findings indicate that a sound taxation system can reduce the perception that tax evasion is an ethical action. This research contributes to efforts to improve tax compliance through enhancements in the taxation system.
Co-Authors Agus Widodo Andjioe, Oscar Rynandi Anik Cahyowati Cahyowati, Anik Desty Wana Fiorintari Fiorintari Fiorintari Fiorintari, Fiorintari Fiorintari, Fioritari Ika Kurnia Indriani Indriani, Ika Kurnia Lestari, Melati Pramudita Linda Suherma Melati Pramudita Lestari Murti Puspita Rukmi Ninik kurniasih Pramudita, Melati Pramudita Prastetyo , Henri Sari Zawitri 1) Ninik Kurniasih 2) Theresia Siwi Kartikawati 3), Sari Zawitri 1) Ninik Kurniasih 2) Sari, Arindya Sari, Wida Arindya Tashadi Tarmizi Wana, Desty Wida Arindya Sari Yani Riyani Yohanes Adi Nugroho