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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Ilmiah Mahasiswa FEB TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Akuntansi : Jurnal Akuntansi Integratif Jurnal Riset Akuntansi Kontemporer Jurnal Pengabdian kepada Masyarakat Nusantara West Science Accounting and Finance Neraca Manajemen, Akuntansi, dan Ekonomi Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) E-Amal: Jurnal Pengabdian Kepada Masyarakat
Devy Pusposari
Accounting Department, Faculty Of Economics And Business, Brawijaya University
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Social Sciences Other

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Perception of Prospective Taxpayers: Tax Ethics and Tax Evasion Ludigdo, Unti; Pusposari, Devy; Puspita, Ayu Fury
Akuntansi: Jurnal Akuntansi Integratif Vol. 9 No. 2 (2023): Volume 9 Nomor 2 Oktober 2023
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v9i2.1459

Abstract

This study aimed to determine the arguments of prospective taxpayers at the Faculty of Economics and Business of Universitas Brawijaya to justify tax evasion. This study was an exploratory research with a survey approach involving 96 respondents from the Faculty of Economics and Business, Brawijaya University. The data obtained was analyzed using descriptive statistics used Statistical Package for The Social Science program. Previous research determined that the higher a person’s earnings, the lower his or her tendency to commit evasion of tax, while based on respondent percepstions this study showed that the higher someone’s income, the greater her or his probability to commit tax evasion. Related to employment, no significant distinction regarding employment and tax evasion. However, this study showed that some jobs encourage the workers to commit tax evasion. The study found obstacles in the research subjects and did not get in-depth results. Focusing attention on factors including gender, income, major, education, employment can increase the application of tax ethics and reduce the rate of tax evasion.
Co-Authors -, Umi Ariskaningtias Abel Nathaniel Bima Arya Kusuma Adrian Devano Ardeana Reski Areta Widya Kusumadewi Arum Prastiwi Christian Danang Prihartanto Christinawati Putri, Ferica Desak Eva Indira Pratiwi, SE Desak Eva Indira SE Pratiwi Devi Nur Cahaya Ningsih Dewi, I Gst. A. A. Sintya Purnama Ema Millati Fara Frahmadhanie, Silvia Hendi Subandi julvita, fadila muliana Lilik Purwanti Lilik Purwanti Lintang Ayu Dyah Choirunnisa Lubis, Ivan Geovani S. Mas Nur Mukmin Mega Pratidina Nasihin, Mohammad Bahrun Nurindrasari, Diana Oktaviana, Reza Ong, William Puspita, Ayu Fury Rachman, Oktarian Aulia Ramadhani, Wanda Ria Devi Astutik Roekhudin Roekhudin Roekhudin Roekhudin, Roekhudin Rr. Sri Pancawati Martiningsih Sabria, Sofia Asma Salsabilla, Atina Parartha Saqiva, Annisa Sari Atmini Sari, Yetri Martika Septi Maulia Fitriastuti Sintya Purnama Dewi, I Gst. A.A. Siska Iktama, SE Siska SE Iktama Soelchan Arief Effendi Soelchan Arief Effendi Teddy Avrilliandy Tiffany, Christabel Unti Ludigdo Yuliza Rischa Farery