Journal of Trends Economics and Accounting Research
Vol 3 No 4 (2023): June 2023

Tarif Pajak, Keadilan Pajak, Teknologi Informasi Terhadap Perilaku Penggelapan Pajak

Erlina Widayanti (Universitas Pelita Bangsa, Bekasi)
Dian Sulistyorini Wulandari (Universitas Pelita Bangsa, Bekasi)
Diah Ayu Prihasteti (Universitas Pelita Bangsa, Bekasi)



Article Info

Publish Date
30 Jun 2023

Abstract

Taxes are among the most important element supporting the state revenue budget. The assumption that taxes are a burden causes taxpayers to always try to minimize the amount of tax payable that must be paid, and in achieving their wishes, they are prone to fraud such as tax evasion. The number of tax evasion cases in Indonesia will indirectly shape taxpayers' perceptions of tax evasion behavior. This study aims to examine the effect of tax rates, tax justice, technology, and information on tax evasion. The population in this study were all individual taxpayers registered at KPP Pratama Cikarang Selatan. The sampling technique used simple random sampling with a sample of 100 people. The primary data collection method used is the survey method, which involves distributing questionnaires. The analysis method used in this research is multiple linear regression analysis. The results of this study indicate that partial tax rates and tax justice have no effect on tax evasion. While technology and information affect tax evasion. Simultaneously, tax rates, tax justice, technology, and information affect tax evasion.

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Journal Info

Abbrev

jtear

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Trends Economics & Accounting Research memuat artikel pada bidang Ekonomi, Akuntansi dan Manajemen. Namun tidak tertutup untuk menerima artikel pada bidang sejenis, seperti: 1. Auditing, 2. Financial Management, 3. Marketing Management, 4. Strategic Management, 5. Organizational Behavior, ...