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All Journal Measurement : Jurnal Akuntansi
Pandansari, Sekar Ayu
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Education Social Sciences

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FAKTOR PENENTU TINDAK PENGGELAPAN PAJAK: TARIF, KEADILAN, SANKSI PAJAK, DAN TEKNOLOGI INFORMASI Yustrianthe, Rahmawati Hanny; Pandansari, Sekar Ayu
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 19, No 1 (2025): MEASUREMENT : JURNAL AKUNTANSI JUNI 2025
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v19i1.7701

Abstract

This study aims to obtain empirical evidence regarding the influence of information technology, tax rates, tax fairness, tax sanctions on tax evasion. The sample was conducted using a purposive sampling method on individual taxpayers in Yogyakarta as many as 100 respondents. The data collection technique used a questionnaire. The data analysis method used in this study was multiple linear regression. The results of the study indicate that information technology tax rates, tax fairness, and tax sanctions simultaneously have a significant effect on tax evasion, but partially do not have a significant effect.
Co-Authors Rahmawati Hanny Yustrianthe