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All Journal Jambura Journal of Educational Management Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) JURNAL MANAJEMEN Jurnal Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara Al-Buhuts (e-journal) Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Economics and Business Journal Innovative: Journal Of Social Science Research Journal of Business Management and Economic Development (JUMPER) Nusantara Economics and Entrepreneurships Journals Jurnal Ilmiah Bongaya (JIB)
Jamali, Hisnol
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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THE INFLUENCE OF FAIRNESS AND SELF-ASSESSMENT SYSTEM ON TAX EVASION ON KPP PRATAMA WEST MAKASSAR Jamali, Hisnol
Journal Management & Economics Review (JUMPER) Vol. 1 No. 4 (2023): October
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v1i4.85

Abstract

This study aims to analyze the effect of justice and self assessment system on the action of tax evasion. Respondents in this study were individual taxpayers registered at the Primary Makassar Tax Service Office. The number of individual taxpayers who are the sample of this study is 100 taxpayers. The sample determination method used in the study is incidental sampling method. Data collection method through questionnaire, while data processing method used is multiple regression analysis. The results showed that the simultaneous justice and self assessment system had a positive and significant effect on the tax evasion action, justice partially had a negative and significant effect on the tax evasion action, the partial self-assessment system had a negative and significant effect on the tax evasion action.
Co-Authors Abas, Muhammad Rizal Ahmad , Ibrahim Ahmad, Muh. Ruslan Akob, Muhammad Amin, Asbi Arief, Syarifuddin Asriati Asriati, Asriati Djaharuddin, Darmawati Haeruddin Haeruddin Haeruddin Harun, Salmah Hendra, Wawan Horas, Erwin HR, Agus Salim Ibrahim Ahmad Ibrahim Ibrahim Ikram, Zul Inriani, Novi Kisman Kisman Nurul Qalbi, Nurul Rahmi Rahmi Rostiaty Yunus Sjahruddin, Herman Sulfati, Andi Syafruddin Syafruddin Syahruddin, Nurul Hermadya Syamsul Alam, Syamsul Tahalua, Imran Wahyuni Yusria Ningsih, Wahyuni Yusria