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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Maulana, Amanda Atturaini
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Economics, Econometrics & Finance

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The Effect of Tax Justice, Tax Audits and Tax Rates on Taxpayer Perceptions of Tax Evasion Maulana, Amanda Atturaini; Dyarini, Dyarini
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4495

Abstract

The purpose of this study is to examine how taxpayers' perceptions of tax evasion are impacted by tax justice, tax audits, and tax rates. With a sample size of 100, the population in this study is made up of individual taxpayers who are registered with KPP Pratama Jakarta Kebayoran Lama. Probability sampling combined with a basic random sample approach is the methodology employed in this investigation. Descriptive statistical approaches are employed in quantitative research. IBM SPSS version 25 is used to examine the data that was gathered. According to the study's findings, taxpayers' opinions of tax evasion are significantly improved by tax justice. On the other hand, taxpayers' opinions of tax evasion are significantly impacted negatively by tax audits and tax rates. In general, taxpayers' perceptions of tax evasion increase with the degree of tax fairness. In the meanwhile, proportionate tax rates and more stringent tax audits might lessen taxpayers' propensity to consider tax evasion as a possibility.
Co-Authors Dyarini, Dyarini