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All Journal Jurnal Bina Akuntansi
Nurfitri Rahmawatiningsih
Universitas Sarjanawiyata Tamansiswa
Economics, Econometrics & Finance

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PENGARUH TARIF DAN SISTEM PERPAJAKAN TERHADAP NIAT MELAKUKAN PENGGELAPAN PAJAK Dewi Kusuma Wardani; Nurfitri Rahmawatiningsih
Jurnal Bina Akuntansi Vol 10 No 1 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 1 Januari Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i1.281

Abstract

This study aims to examine whether tax rates and the taxation system affect the intention to commit tax evasion. This study took a sample of students at the Tamansiswa University of Yogyakarta. In this study the authors used a sampling technique using covenience sampling, in collecting data the authors used a questionnaire. From distributing the questionnaires, 100 respondents were obtained. The results of this study indicate that the tax rate has a positive effect on the intention to commit tax evasion. The tax system has no effect on the intention to commit tax evasion.
Co-Authors Dewi Kusuma Wardani