文章基本信息

标题：FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGELAPAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA TEMANGGUNG
本地全文：下载
作者：Siti Fatimah ; Dewi Kusuma Wardani
期刊名称：Akuntansi Dewantara
印刷版ISSN：2550-0376
电子版ISSN：2549-9637
出版年度：2017
卷号：1
期号：1
页码：1-14
DOI：10.26460/ad.v1i1.20
出版社：Universitas Sarjanawiyata Tamansiswa Yogyakarta
摘要：This research aims to analyze the factors that influence of tax evasion. The independent variable in this research are tax fairness, taxation system, subjective norm, tax compliance, discrimination, quality of tax service, and probability of fraud detection while its dependent variable of tax evasion. The population in this research was an individual taxpayer listed in KPP Pratama Temanggung. The sample in this study is determined by sampling convinience method, the data collected with the distribution of questionnaires. The method of analysis used is multiple linear regression. Based on the results of the analysis indicate that the tax fairness and tax compliance has negative and significant on tax evasion, whiletaxation system, subjective norm, discrimination, quality of tax service, probability of fraud detection has no influenceon tax evasion.
关键词：Tax Fairness; Taxation System; Subjective Norm; Tax Compliance; Discrimination; Quality of Tax Service; and Probability of Fraud Detection