International Journal of Business, Humanities, Education and Social Sciences (IJBHES)
Vol 7 No 1 (2025): International Journal of Business, Humanities, Education and Social Sciences

The Effect of Self Assessment System, Tax Justice, and Trust in Tax Authorities on Tax Evasion

Andi Azra Indira Nur (Unknown)
Muhammad Iqbal (Unknown)

Article Info

Publish Date
30 Jun 2025

Abstract

This study aims to analyze and prove the effect of the self-assessment system, tax justice, and trust in tax authorities on tax evasion on taxpayers registered at KPP Pratama Samarinda Ilir. This study used purposive sampling with a total sample that met the criteria of 100 respondents. The type of data used is quantitative data and the data source is a questionnaire. The analytical tool used in this research is smart pls 4.0. The results showed that the self-assessment system and trust in tax authorities have a significant and negative effect on tax evasion on corporate taxpayers registered at KPP Pratama Samarinda Ilir, and tax justice has no effect on tax evasion on corporate taxpayers registered at KPP Pratama Samarinda Ilir.

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Journal Info
International Journal of Business, Humanities, Education and Social Sciences (IJBHES)
Website

Abbrev

IJBHES

Publisher

Universitas Teknologi Yogyakarta

Subject

Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

Description

The International Journal of Business, Humanities, Education and Social Sciences (IJBHES) is a periodical publication for research activities in the fields of business, humanities, education and social science studies. The results of the research in this journal are then expected to be used to ...