Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)
Vol. 8 No. 2 (2021)

Tax Evasion: System Justice, Distrust To Fiscus, And Love Of Money

Listya Sugiyarti (Universitas Pamulang)
Desiana (Universitas Pamulang)
Sri Nitta Crissiana Wirya Atmaja (Universitas Pamulang)



Article Info

Publish Date
25 Jun 2021

Abstract

The research aims to determine system justice, distrust to fiscus and love of money towards tax evasion. The sample in the study are individual taxpayers in the area of the Ciawi Pratama Tax Office who are conducting taxation activities. The type of data is quantitative data. The data collection method used is the questionnaire method. The sampling technique of 100 individual taxpayers use purposive sampling. For Data processing usage is Statistical Package for Social Science. The results of the study indicate that system justice has a negative effect on tax evasion, distrust to fiscus influences on tax evasion, while the love of money infuences tax evasion. Keywords: System Justice, Distrust to Fiscus, Love of Money, Tax Evasion.

Copyrights © 2021






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi (JAK) was published by the Accounting Study Program, Faculty of Economics and Business, Serang Raya University, Indonesia. Published twice a year, January and July, JAK is a communication media and a reply forum for scientific work, especially regarding ...