FAKTOR YANG MEMPENGARUHI TINDAKAN TAX EVASION

Priscilla, Febe
Ngadiman, Ngadiman

Jurnal Paradigma Akuntansi
Vol. 6 No. 3 (2024): Juli 2024

This study aims to obtain empirical evidence regarding the effect of tax rates, taxation technology and information, accuracy of allocation, and fairness of the taxation system on tax evasion of taxpayers in Jakarta. The method of collecting samples using purposive sampling. The taxpayer data in the study consisted of 100 people by distributing online questionnaires. In this study, the researcher implemented primary data and processed it using the SmartPLS version 3. The results of this study were that two variables had a negative and insignificant effect on tax evasion, one variable had a positive and insignificant effect on tax evasion, one variable had a positive and no significant effect on tax evasion. significant to tax evasion.