Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Vol. 2 No. 2 (2022): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside

PENGARUH PEMAHAMAN PERPAJAKAN, KEADILAN DAN TEKNOLOGI PERPAJAKAN TERHADAP PERILAKU PENGGELAPAN PAJAK: Studi Empiris Pada Wajib Pajak Orang Pribadi Terdaftar di KPP Pratama Serpong

Asri Novia Dewi (Universitas Pamulang)
Wiwit Irawati (Universitas Pamulang)



Article Info

Publish Date
30 Aug 2022

Abstract

This study aims to determine whether there is an influence on understanding of taxation, justice and taxation technology on tax evasion behavior at the Serpong Pratama Tax Service Office. The type of data used in this research is the type of quantitative data with primary data sources. The population in this study are individual taxpayers registered at KPP Pratama Serpong. This study uses the convenience sampling method, while the data collection technique is by distributing questionnaires to 100 respondents who have been calculated using the slovin formula. And data processing using SPSS 25. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that (1) Partially, understanding of taxation has an effect on tax evasion behavior, (2) partially, justice has no effect on tax evasion behavior, (3) partially, tax technology has an effect on tax evasion behavior, (4) Simultaneously, understanding of taxation, justice and taxation technology affect tax evasion behavior

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Journal Info

Abbrev

home

Publisher

Subject

Economics, Econometrics & Finance

Description

Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside editorials, reviews, research articles and short communications on following topics: Finance Accounting Budget Investment decision Financing decision Dividend decision Working capital decision Strategy Inside Corporate strategy ...