A ANALISIS YANG MEMPENGARUHI PENGHINDARAN PAJAK DAN PENIPUAN DALAM PERSPEKTIF TEKNOLOGI INFORMASI

Fangela Myas (UTA 45 Jakarta)
Anni Safitri
Mella Mardayanti
Sri Sukartono Nathadiharja (Prodi Manajemen, Fakultas Ekonomi Bisnis dan Ilmu Sosial Universitas 17 Agustus 1945 Jakarta, Indonesia)

EQIEN - JURNAL EKONOMI DAN BISNIS
Vol 15 No 2 (2026): Eqien Journal Of Economics and Business

This research aims to find out whether research examining financial pressure, education level and internal control systems can influence tax avoidance and fraud. Previous research used quantitative research and the data still used secondary data. The advantage of this research is that this research is different from previous research because this research uses primary data. This research is different from previous research because it combines education level systems and financial pressures that can influence tax avoidance and fraud. This research method uses primary data and is processed using the Smart PLS 3.0 data processing application.