文章基本信息

标题：PENGARUH SOSIALISASI PERPAJAKAN, PENEGAKAN HUKUM (LAW ENFORCEMENT) DAN SANKSI PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK (TAX EVASION)
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作者：Sri Ayem ; Listiani Listiani
期刊名称：Jurnal Riset Akuntansi Terpadu
印刷版ISSN：1979-682X
电子版ISSN：2528-7443
出版年度：2019
卷号：12
期号：1
页码：104-114
DOI：10.35448/jrat.v12i1.4454
出版社：Faculty of Economics and Business
摘要：The aims of this study are to determine the effect of tax socialization, law enforcement and tax penalty towards taxpayer perceptions about tax evasion (tax evasion). Type of this research is quantitative research by using data primary. The populations of this study are all registered taxpayer in KKP Pratama Sleman and the questionnaires are distributed about 100 questionnaires. Convenience Sampling is used in this research. The data analysis in this research is double regression with SPSS program version 24. The result of regression test shows that the influences of tax socialization, law enforcement, and tax penalty simultaneously have effect to the taxpayer perception about tax evasion. The influence of the three independent variables towards the dependent variable is 15.4%. It means that 15.4% variation from tax evasion could be explained by variation of independent variables (tax socialization, law enforcement, and tax penalty). Whereas the rest (100% - 15.4% = 84.6%) are explained by other factors.
关键词：Socialization of taxation;law enforcement;tax sanctions;perception;tax evasion