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Fidhia Desiyanti Sabara
Universitas Muslim Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Influence of Tax Rates, Tax Knowledge, Criminal Sanction, Information Technology Against Tax Evasion Behavior in KPP Pratama Makassar Selatan Fidhia Desiyanti Sabara
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 2 No. 2 (2018): Jurnal Aplikasi Manajemen, Ekonomi dan Business
Publisher : STIM LASHARAN JAYA MAKASSAR

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Abstract

The aims of this research are :(1) To know the effect of tax rate onthe behavior of tax evasion;(2) To know the effect of the knowledge of Taxation on the behavior of tax evasion; (3) To know the effect of Criminal Sanctions on tax evasion behavior; (4) To know the effect of information technology on tax evasion behavior. The method of analysis used is multiple linear regression. With a sample of 98 taxpayers in KPP Pratama Makassar Selatan. The results of this research show that : (1) tax rates have a positive and significant effect on tax evasion behavior in KPP Pratama Makassar Selatan; (2) knowledge of taxation have a positive and significant effect on tax evasion behavior; (3) criminal sanction have a positive and significant effect on tax evasion behavior; (4) Information technology have a positive and significant effect on tax evasion behavior
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