Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Michelle Phing Phing Fajar Philips
Universitas Atma Jaya Makassar
Economics, Econometrics & Finance Mathematics Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
THE EFFECT OF LOVE OF MONEY, TAX SYSTEM, AND JUSTICE ON TAX EVASION Lukman Lukman; Yakobus Kaditti Bangun; Michelle Phing Phing Fajar Philips
SIMAK Vol 21 No 01 (2023): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v21i01.424

Abstract

This study aims to examine the effect of love of money, taxation system, and tax justice on tax evasion. The case study in this research is located at KPP Pratama Makassar Barat. The population in this study is an individual taxpayer registered with the KPP Pratama Makassar Barat in 2020. The sampling technique in this study used purposive sampling with a sample of 100 respondents. Research data sourced from questionnaires distributed to taxpayers at KPP Pratama Makassar Barat. The data analysis method used is multiple linear regression analysis, while the data processing uses SPSS 25. The results showed that love of money has a positive and significant effect on tax evasion, which means that the higher a person's love for money (love of money), the higher the tax evasion that occurs. The tax system has a positive and significant effect on tax evasion, which means that the worse the tax system applied, the higher the cases of tax evasion that occur. Justice has a positive and significant effect on tax evasion, which means the lower the justice that occurs, the higher the tax evasion cases that occur.
Co-Authors Lukman Lukman Yakobus Kaditti Bangun