Date: 28-03-2024 Digital Publication Services : JABM | JAM | ABMR | ABMCS | BLOG

Undergraduate Thesis

KEADILAN SISTEM PERPAJAKAN, TARIF PAJAK, DAN TEKNOLOGI INFORMASI PERPAJAKAN PENGARUHNYA TERHADAP TAX EVASION

Thesis Detail
Author ARIF SETYO KURNIAWAN
Student's ID (NPK) A.2015.1.33146 (AKUNTANSI)
Subject PERPAJAKAN
Keyword TAX JUSTICE SYSTEM, TAX RATES, TAX INFORMATION TECHNOLOGY, AND TAX EVASION
Page(s) 123
Submit Date 20-03-2019
Lecture(s) DR.Drs.AMINUL AMIN, MM, CPAI


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Abstract

Until now, tax is still the main source of state revenue used to finance state expenditure. But the viewpoint of taxpayers who feel paying taxes can reduce profits from the results of hard work, making taxpayers try to take tax evasion actions. In general, this study aims to determine the practice of taxation by implementing tax system justice, tax rates, tax information technology, and tax evasion. In particular, this study discusses the fairness of the tax system, tax rates, and tax information technology that affects tax evasion. This research was conducted in Mojolangu Village, Malang City. Determination of samples is done through accidental sampling method, determining the number of samples is calculated using the Slovin formula using 100 samples. The analysis method uses descriptive statistical analysis and linear regression. The results of the study show that the tax system justice has a negative effect on tax evasion. Tax rates have a negative impact on tax evasion. Tax information technology have a negative effect for tax evasion. It was concluded that the tax justice system, tax rates and tax information technology proved negative for tax evasion in Mojolangu Village, Malang City.

 

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