AFRE Accounting Financial Review
Vol 2, No 1 (2019): July

Keadilan dan Diskriminasi Pajak Terhadap Penggelapan Pajak: Persepsi Wajib Pajak Orang Pribadi

Enggar Pratiwi (Universitas Kristen Satya Wacana Salatiga)
Ronny Prabowo (Universitas Kristen Satya Wacana Salatiga)

Article Info

Publish Date
08 Aug 2019

Abstract

This study aims to analyze the effect of tax justice and tax discrimination on the perception of individual taxpayers (WPOP) regarding tax evasion. The population of this study is the individual taxpayer registered in the Tax Service Office (KPP) Salatiga. The sampling technique used in this study is incidental sampling at the Tax Service Office (KPP) Salatiga and data obtained by distributing questionnaires as much as 70 questionnaires. Based on the results and conclusions of this study show as follows: (1) tax justice has an influence on the perceptions of individual taxpayers regarding tax evasion, (2) tax discrimination has no influence on the perception of individual taxpayers regarding tax evasion.DOI: https://doi.org/10.26905/afr.v2i1.3008

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Journal Info
AFRE Accounting Financial Review
Website

Abbrev

afr

Publisher

Universitas Merdeka Malang

Subject

Economics, Econometrics & Finance

Description

Accounting and Financial Review (AFRe), is a publication of Graduate School Program, University of Merdeka Malang. The journal is an article published continuously which is intended not only as a place to share ideas, study, and analysis but also as an information channel to improve and develop ...