Putri, Kavita Istitania Tri Buana
Unknown Affiliation

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

Found 1 Documents
Search

DETERMINAN PENGGELAPAN PAJAK OLEH WAJIB PAJAK ORANG PRIBADI Putri, Kavita Istitania Tri Buana; Hidayatulloh, Amir
Jurnal Riset Akuntansi Politala Vol 8 No 2 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i2.309

Abstract

The aim of this research is to analyze the determinants of tax evasion committed by individual taxpayers. The population of this research is individual taxpayers in Sleman Regency. Meanwhile, the sample for this research is individual taxpayers in Sleman Regency who have a NPWP. The sampling technique used purposive sampling, the criteria were (1) Muslim, and (2) not an employee. Data was collected by distributing questionnaires directly to respondents who met the criteria. The number of respondents to this research was 35 respondents. The data analysis technique for this research uses multiple linear regression analysis with the help of SPSS. This research found that tax evasion was not influenced by money ethics, materialism, intrinsic religiosity, extrinsic religiosity, and gender.