文章基本信息

标题：PENGARUH SELF ASSESSMENT SYSTEM, E-COMMERCE DAN KETERBUKAAN AKSES INFORMASI REKENING BANK TERHADAP NIAT MELAKUKAN PENGHINDARAN PAJAK
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作者：Dewi Kusuma Wardani ; Nila Nurhayati
期刊名称：Akuntansi Dewantara
印刷版ISSN：2550-0376
电子版ISSN：2549-9637
出版年度：2019
卷号：3
期号：1
页码：38-48
DOI：10.26460/ad.v3i1.3340
出版社：Universitas Sarjanawiyata Tamansiswa Yogyakarta
摘要：This study aims to examine the effect of self assessment system, e-commerce, and open access to bank account information against tax avoidance intentions.The data used is primary. Multiple regression analysis is the analytical method used. The sampling technique used in this study was the purpose sampling method and obtained 70 data samples.The regression test results show that the self assessment system has a positive effect on the intention to do tax avoidance. Whereas e-commerce and open access to bank account information have no effect on tax avoidance intentions.
关键词：self assessment system; ecommerce; open access to bank account information.