JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Vol 7 No 1 (2016): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi

PERSEPSI WAJIB PAJAK MENGENAI PENGARUH KEADILAN, SISTEM PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP PENGGELAPAN PAJAK

MAGHFIROH, DHINDA (Unknown)
FAJARWATI, DIANA (Unknown)

Article Info

Publish Date
15 Feb 2016

Abstract

This study aimed to determine of tax payers perception about the effect of justice, tax system, and tax sanctions to the tax evasion (surveys to Small Medium Entities in Bekasi). Purposive sampling is used, and result 90 SME?s as the respondents. Linear regression is used as the analysis data technique. The results show that justice did not effect to tax evasion, but tax system and tax sanction have negatively significant impact to tax evasion.

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Journal Info
JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Website

Abbrev

jrak

Publisher

Universitas Islam 45 Bekasi

Subject

Economics, Econometrics & Finance

Description

JRAK is a peer review journal published twice a year (February and Augst) by Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Islamic University of 45 (UNISMA). JRAK addresses the broad area of Financial Accounting, Public Accounting, Syariah Accounting, computerization accounting and Tax ...