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All Journal East Asian Journal of Multidisciplinary Research (EAJMR)
Sinta Angeliya
Universitas Pelita Bangsa
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering

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Analysis of Tax Understanding, Tax System, and Tax Sanctions on Tax Evasion Ahmad Bukhori Muslim; Dian Sulistyorini Wulandari; Sinta Angeliya
East Asian Journal of Multidisciplinary Research Vol. 2 No. 8 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i8.5675

Abstract

The purpose of this study is to examine the effect of understanding taxation, the tax system, and tax sanctions on tax evasion among taxpayers registered at KPP Pratama Cikarang Selatan. The research data was obtained by distributing questionnaires using the random sampling method. This study uses a quantitative approach, using primary data through a questionnaire. The population in this study were taxpayers registered at KPP Pratama Cikarang Selatan. And obtained as many as 95 respondents for analysis. The results of this study indicate that the taxation system has a positive effect on tax evasion. While understanding taxation and tax sanctions has no effect on tax evasion, Simultaneously, the understanding of taxation, the taxation system, and tax sanctions have no effect on tax evasion among taxpayers registered at KPP Pratama Cikarang Selatan.
Co-Authors Ahmad Bukhori Muslim Dian Sulistyorini Wulandari