Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Vol. 16 No. 1 (2021): JANUARI

FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI ETIS PENGGELAPAN PAJAK

Zainuddin Zainuddin (Universitas Khairun)
Suriana Ar Mahdi (Universitas Khairun)
Amelia Abriani Ismail (Universitas Khairun)



Article Info

Publish Date
31 Jan 2021

Abstract

This study aims to determine and analyze the influence of machiavellian, love of money, tax systems, tax rates, tax audits, tax discrimination, technology and tax information on ethical perceptions of tax evasion. The population in this study were all corporate taxpayers registered at KPP Pratama Ternate. The research sample was randomly selected using random sampling method. The number of samples is 347 corporate taxpayers who are registered at KPP Pratama Ternate. This survey research instrument using a questionnaire. Data were analyzed by Smart-PLS. The results of hypothesis testing concluded that: love of money and tax discrimination have a positive effect on tax evasion ethics, while machiavellian, tax systems, tax rates, tax audits, and taxation technology and information have no effect on tax evasion ethics.

Copyrights © 2021






Journal Info

Abbrev

jipak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik (JIPAK) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) Universitas Trisakti since 2006, two times a year (January & July). JIPAK is ready to receive manuscripts on any aspect related to Information Systems, Taxation, ...