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Pengaruh Pemahaman Perpajakan, Love of Money, dan Diskriminasi Perpajakan terhadap Persepsi Mahasiswa Mengenai Tax Evasion Ryketeng, Masdar; Samsinar, Samsinar; Rahman, Ahmad Nashiruddin Mushoddiq
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.698

Abstract

This study aims to examine the influence of tax understanding, love of money, and tax discrimination on students' perceptions of tax evasion. The population in this study were students in the Applied Accounting Study Program at Makassar State University, while the sample was selected using a purposive sampling technique with the criteria of students who have acquired a basic understanding of taxation, namely Applied Accounting students from the 2021-2023 intake. Data were obtained through documentation methods and analyzed using the classical assumption test, multiple linear regression analysis, t-test, F-test, and the coefficient of determination (R2). The results showed that tax understanding, love of money, and tax discrimination simultaneously had a significant effect on students' perceptions of tax evasion. Partially, tax understanding and tax discrimination had a significant effect on tax evasion, while love of money had no significant effect. The coefficient of determination value of 23.6% indicates that the three independent variables are able to explain variations in tax evasion perceptions, while the remainder is influenced by other factors outside the model.
Co-Authors Abdul Kadir Achmad Aditya Ashadul Ushud Adelia, Vilsya Adila, Islahul Afriany, Renny Afry, Ahmad Faqih Agus Umar Hamdani Ahmad Muktamar B Ahmad Wijayanto Aiman, Aiman Ainun Annisa Aisya, Nur Akram, Muh. Nauval Alma, Sulfina Amal U, Claudiya Amalia Karim, Resky Amaliah, Musdalifah Amanda, Dea Amir, Ardianti Ancha, Salsabilla Andi Faisal, Andi Andi Nurhayati Andini, Andi Putri Anita Anita Anita, Ririn Anjani, Sasta Anshari Anshari, Anshari Anwar, Azwar Anwari, Vitra Bayu Apriyani, Putri Arifal, Muh Arifuddin Arifuddin Aris, Mutia Nurfadila Aryasanti, Agnes Aryunita, Gusna Asir, Alhafidz Asmeriyani, Asmeriyani Astuti HT, Widya Athallah Hanif Prasetyo Aulia, Masyitah aulia, vioni Aziz, Muhammad Bachtiar Azzahra, Andi Mutiara Baharuddin, Muhammad Rezha Bambang Pujiyono Benny Louhenapessy, Bendjamin Br. Naibaho, Samini Budi Nugraha, Budi Burhanuddin Burhanuddin Chris Dayanti Br. Ginting Cindy, Vista Dahlan, Rupiati Saputri Dainuri, Wildan Debora Paninsari Devi Risma Devi, Artika Sari Dian Anubhakti Digor Mufti Dolly Virgian Shaka Yudha Sakti Dominggus Lekalette, Johanis Donal, Donal Dormina, Dormina Dunakhir, Samirah Dwi Astuti eka rahmawati Erlisnawati Erlisnawati Erviani S Erwinsyah Erwinsyah Fachri, Andi Muhammad Fajriana, Fajriana Farida Ariyani, Pipin Fatma Suryani Harahap Ferdiansyah, Faras Fithriana, Arin Fitri Ramadani Fitria, Suci Frangky, Frangky Gaffar, Alpiana GITA PRATIWI Hadrianti, Siska Hairawaty, Hairawaty Hamzah, Hajrah Handayani, A. Asti Hardjianto, Mardi Hariany Idris Harmi, Harmi Harmita Sari Harmita Sari Haryana, Haryana Hasyim, Sitti Hajerah Hayatun Nufus Hendri Marhadi Herman, Siska Hiro, Handy Anggara Husna S, Nurul Idrus, Mukhmammad Indah, Nur Amelia Indra Kusdarianto, Indra Irham Irham Isfayani, Erna Isma Wahyuni Ismail, Sri Ismail, Sri Isma Wahyuni Ismawati Ismawati Juliawati, Tia Khairunnisa, Ayang Khumaira, Raissa Kurniati Abidin, Kurniati Kurniawan, Fadhil Egi Lasinta Ari Nendra Wibawa Lestari, Pratiwi Lestari, Vina Dwi Lika, Agnes Desna M, Zul Fitra M. Ridwan Tikolah M. Ridwan Tikollah M. Yogi Riyantama Isjoni Makhrajani Majid Manik, Timbul Mardes, Siska Mardhayanti, Mardhayanti Marmul, Ardiana Martini Martini Mase, Ariska Putri Mastuinda, Mastuinda Melvariani Syari Batubara Mikola, Virgiawan Arsetya Mila Karmila Miranti Miranti Mohamad Jamhari Muhammad Amin Muhammad Anandy Anizar Muhammad Azis Muhammad Kasran Mukhammad Idrus Muliadi, Baso Nurul Ikram Mulki, Aulia Mushoddiq Rahman, Ahmad Nashiruddin Mustahar, Lutfiah Amalia N, Renny Afriany Nadia Nadia Natasyah, Natasyah Nengsih, Novida Nugraha, Abid Arya Nur Afiah, Nur Nur Ainun Nur, Raudha Nurafni Oktafiyah Nurafni Oktaviyah Nuraisyiah, Nuraisyiah Nurjannah Nurlela Nurlela Nurmaini Ginting Nurmala Nurmala Nurman, Naila Zalsabila Parulian Sitompul, Peberlin Prasetyo Adi, Puput Dani Pratiwi, Ervia Puspitasari, Anggun Putra, Muhammad Taufik Dwi Putri Maharani Putri Putri, Putri Putri Ramadhanii, Andi Ayu Putria, Hasmulinda Qudratullah, Qudratullah Rahmadina, Rahmadina Rahmalia Dahman Rahmat Kamaruddin Rahmawati M, Rahmawati Rahmi Rahmi Rajab, Mirnawati Abdul Rajiman, Widyawanti Ramadhani, Anindya Ramadhani, Resky RANI RANI, RANI Rasma Rasma Razak, Nur Rahmatika Rendi Rendi, Rendi Reski Resa Putra Rijal, Abd Rijal, Abdul Ritman Ishak Paudi Rizka Cintya Edwar Roeswidiah, Ririt Rohman Setiawan, Iwan Rudolf Sinaga Ruliaty Ruliaty, Ruliaty Rusdiyanta, Rusdiyanta Ruslan Majid, Ruslan Ruwirohi, Jan Everhard Ryketeng, Masdar S, Masnawaty Sacipto, Rian Sadiyah, Lilis Safri, Andi Harun Sahade Salyani, Salyani Samsa, Satriani Samsir, Andi Utari Sangkala, Masnawaty Santoso, Raditya Hadi Sapar Sapar Sappeami, Sappeami Saputri, Naifa Sariningrum, Ros Sarmila, Sarmila Satriani Satriani Shina, Ibnu Silalahi, Feri Sinaini, La Siswahyudianto Soloweno, Sarmila Ramadhani Sriyanti, Lita Sudirman, Anghrina Ananta Sukmawati, Sukma Sulaeman, Yaya Sulfikaeni, Sulfikaeni Suryadi Suryadi Suryati Suryati Syahfitri, Azifah Syahfrika, Elvina Tangdi, Maria Miranti Tangke, Paulus Taufik Ahman Titin Fatimah Tri Wahyuni Tri Wulan Ananta Usemahu, Nurma Yuni Pary Usman Usman Utami, Rizka Putri Wa Ode Rayyani Wahyuni Sari, Rasidah Wardana Wardana Warka Syachbrani Warlinda Warlinda, Warlinda Wijaya, Cinby Cantika Winanda, Winanda Windarto, Windarto Windihastuty, Wiwin yanti, Risda Yati, Emi Yauri, Andi Muhammad Yudi Yuliyus Maulana, Yudi