Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal GeoEkonomi
Gantur, Hendrikus
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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

Found 1 Documents
Search

 1 
KECURANGAN, SISTEM PERPAJAKAN, KEADILAN PAJAK, DAN DISKRIMINASI TERHADAP PERSEPSI ETIKA ATAS PENGGELAPAN PERPAJAKAN Firmansyah, Firmansyah; Riyanto, Agus; Krismonika, Krismonika; Gantur, Hendrikus
Jurnal GeoEkonomi Vol. 16 No. 1 (2025)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v16i1.580

Abstract

The main revenue of Indonesia's finances comes from tax collection, which plays an important role in state revenue. The government relies heavily on taxes as a source of revenue to fund maintenance and development to improve people's welfare. This study aims to evaluate the influence and relationship between the possibility of fraud detection, the tax system, tax ethics, fairness, and discrimination on the perception of tax evasion ethics. The research method used is quantitative with the Purposive Sampling technique for sampling. The data analysis technique used was multiple linear regression analysis, with a total of 100 samples registered at KPP Pratama Samarinda. The results of this study show that the possibility of detecting fraud and the tax system has no effect on the perception of tax evasion ethics, while tax ethics, fairness, and discrimination have a positive influence on the perception of tax evasion ethics.
Co-Authors Agus Riyanto Elyana Elyana, Elyana Firmansyah Firmansyah Krismonika, Krismonika