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All Journal Contemporary Journal on Business and Accounting
Kabanga, Grace Otoviani
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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The Effect of Tax Rates, Tax Sanctions, and Understanding of Taxation on Taxpayers' Perceptions Regarding Tax Fraud Kabanga, Grace Otoviani; Pontoh, Grace T; Damayanti, Ratna Ayu
Contemporary Journal on Business and Accounting Vol 4 No 2 (2024): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v4i2.66

Abstract

Purpose – This research aims to test and analyze the influence of tax rates, tax sanctions, and understanding of taxation on taxpayers' perceptions regarding tax fraud Design/methodology/approach – The sampling method used in this research was purposive sampling by distributing questionnaires using Google Form, with a total of 73 respondents Findings – The results of this research show that tax rates, tax sanctions, and understanding of taxation have a positive and significant effect on taxpayers' perceptions regarding tax fraud Originality – The sample used is data from MSME taxpayers registered with the Makassar City Cooperatives and SMEs Service Keywords Tax Rates, Tax Sanctions, Understanding Taxation, Tax Fraud Paper Type Research Result
Co-Authors Pontoh, Grace T Ratna Ayu Damayanti