文章基本信息

标题：Factors Affecting Individual Tax Payers Attitude to Do Tax Evasion (Empirical Study on Apparatus/ Public Official in Purbalingga District)
本地全文：下载
作者：Prabowo Yudo Jayanto ; Prabowo Yudo Jayanto ; Iis Sulistiani 等
期刊名称：Accounting Analysis Journal
印刷版ISSN：2252-6765
出版年度：2016
卷号：5
期号：4
页码：352-359
语种：English
出版社：Universitas Negeri Semarang
摘要：This research aims to find out the influence of disobedient attitude, tax justice, tax apparatus service, tax understanding, tax discrimination, tax system and tax sanctions to tax evasion act. The population of the research was individual taxpayers who became public official/apparatus in Purbalingga District. Sampling technique used purposive sampling and accidental sampling obtained for 44 respondents. Data collection used questioner method. Analysis method used in this research was Structural Equation Modeling (SEM) with Partial Least Square (PLS) Path Modeling with analytical tool of SmartPLS3.0. The result of this research showed that disobedience attitude and tax sanctions had positive and significant relation toward tax evasion act. Tax justice and tax understanding had negative and significant relation toward tax evasion. Variable of tax apparatus service, tax discrimination, and tax system did not have significant relation toward tax evasion.
其他摘要：Penelitian ini bertujuan untuk mengetahui pengaruh sikap ketidakpatuhan, keadilan pajak, pelayanan aparat pajak, pemahaman perpajakan, diskriminasi pajak, sistem perpajakan dan sanksi perpajakan terhadap tindakan tax evasion. Populasi penelitian ini adala
关键词：Tax Evasion; Disobedience Attitude; Tax Justice; Tax Apparatus Service; Tax Understanding