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All Journal Conference Proceedings International Conference on Education Innovation and Social Science
Aprilia Kusumastuti, Aprilia
Bagian Klinik Hewan, Fakultas Kedokteran Hewan, Universitas Udayana, Bali
Education Social Sciences

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The Effect of Tax Justice and Tax Discrimination on The Intention to Commit Tax Evasion by Prospective Taxpayers Wardani, Dewi Kusuma; Kusumastuti, Aprilia
Proceedings International Conference on Education Innovation and Social Science 2023: Proceedings International Conference on Education Innovation and Social Science
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

This study aims to examine whether tax justice, tax discrimination have an influence on the intention to commit tax evasion for prospective taxpayers. The sample population of this study were all students in the Special Region of Yogyakarta (DIY). In this study the authors used the snowball sampling method. For data collection, the authors used a questionnaire distributed in the form of a google form. The distribution of the questionnaire obtained 123 respondents. The results of the study stated that tax justice have a negative effect on the intention to commit tax evasion. While discrimination has no effect on the intention to commit tax evasion.
Co-Authors Dewi Kusuma Wardani