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All Journal Accounting Profession Journal (APAJI)
Surya Kencana, Putu Olymvia Widya
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Economics, Econometrics & Finance

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The Influence of Tax Rates, Tax Services, Tax Sanctions, Tax Systems, Tax Technology, and Information on Taxpayers' Perceptions Regarding Tax Evasion (Study at The West Denpasar Pratama Tax Service Office) Permana Putra, M Doni; Dewa Ayu Mera Hare Savitri; Surya Kencana, Putu Olymvia Widya; Ni Putu Puspita Wulandari
Accounting Profession Journal (APAJI) Vol. 7 No. 2 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

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Abstract

This study examines the impact of tax rates, tax authorities' services, tax sanctions, tax systems, technology, and tax information on taxpayers' perceptions of tax evasion. The population consists of 148,289 individual taxpayers registered at the West Denpasar Tax Office as of November 2023. Using accidental sampling and the Slovin Formula, 100 respondents were selected. Data collection involved questionnaires measured with a Likert Scale and analyzed with multiple linear regression. The results indicate that tax sanctions, technology, and tax information positively affect tax evasion, tax rates negatively affect it, while tax authorities' services and tax systems show no significant effect.
Co-Authors Dewa Ayu Mera Hare Savitri M Doni Permana Putra Ni Putu Puspita Wulandari