文章基本信息

标题：The Influences of Knowledge on Taxation, Tax Payers Moral Integrity, Tax Benefits Perception, and Tax Sosialization on Tax Avoidance Action
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作者：Ester Victorya Christiani ; Ester Victorya Christiani ; Kusmuriyanto 等
期刊名称：Accounting Analysis Journal
印刷版ISSN：2252-6765
出版年度：2016
卷号：5
期号：3
页码：189-196
语种：English
出版社：Universitas Negeri Semarang
摘要：The purpose of this research is to determine whether knowledge of taxation, moral integrity of the taxpayer, tax benefit perception, and tax socialization are partially or simultaneously toward to the actions of tax avoidance. Populations of this research were taxpayers that have been registered in KPP Pratama Semarang Gayamsari total 36.598. The sample in this research was 107 taxpayers who reported annual SPT. Research data analysis used descriptive analysis and multiple linear regression with SPSS version 21 program. The result of this research showed that knowledge of taxation had partial effect to the actions of tax avoidance, moral integrity of the taxpayer had partial effect to the actions of tax avoidance, tax benefit perception did have partial effect to the actions of tax avoidance, and tax socialization had partial effect to the actions of tax avoidance. Meanwhile, simultaneously all independent variables influenced the actions of tax avoidance.
其他摘要：Tujuan penelitian ini untuk mengetahui apakah pengetahuan tentang perpajakan, integritas moral wajib pajak, persepsi manfaat pajak, dan sosialisasi pajak berpengaruh secara parsial atau simultanterhadap tindakan penghindaran pajak. Populasi penelitian ini
关键词：Tax Avoidance; Knowledge; Moral Integrity; Tax Benefit Perception; Socialization