PENGARUH TARIF DAN SISTEM PERPAJAKAN TERHADAP NIAT MELAKUKAN PENGGELAPAN PAJAK

Dewi Kusuma Wardani (Universitas Sarjanawiyata Tamansiswa)
Nurfitri Rahmawatiningsih (Universitas Sarjanawiyata Tamansiswa)

Jurnal Bina Akuntansi
Vol 10 No 1 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 1 Januari Tahun 2023

This study aims to examine whether tax rates and the taxation system affect the intention to commit tax evasion. This study took a sample of students at the Tamansiswa University of Yogyakarta. In this study the authors used a sampling technique using covenience sampling, in collecting data the authors used a questionnaire. From distributing the questionnaires, 100 respondents were obtained. The results of this study indicate that the tax rate has a positive effect on the intention to commit tax evasion. The tax system has no effect on the intention to commit tax evasion.