THE EFFECT OF PERCEPTIONS OF TAXPAYER PERSONNEL OF FREE EMPLOYMENT ON TAX RATE AND PENALTY RATE ON TAX EVASION (Empirical Study: KPP MULYOREJO)

The aim of this research is to test about taxpayer’s perception of freelance of tax rate and penalty rate toward tax evasion. The dependent variable in the study was perception of tax evasion. The independent variable research were perception of tax rate and penalty rate. Population in this researc...

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Bibliographic Details
Main Authors: Mujahid Ma’ruf, Elia Mustikasari
Format: Article
Language:English
Published: Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Airlangga 2018-03-01
Series:BAKI (Berkala Akuntansi dan Keuangan Indonesia)
Subjects:
Online Access:https://e-journal.unair.ac.id/BAKI/article/view/7937