FAKTOR-FAKTOR PERSEPSI WAJIB PAJAK TERHADAP ETIKA PENGGELAPAN PAJAK

FAKTOR-FAKTOR PERSEPSI WAJIB PAJAK TERHADAP ETIKA PENGGELAPAN PAJAK

This study examines the effect of taxation understanding, subjective norm, love of money and religiousity on taxpayers’ perception on tax evasion ethics. Primary data were obtained through direct survey using questionnaires.  Using multiple regression analysis, four hypotheses were tested. The resul...

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Bibliographic Details
Main Authors: Wanda Surahman, Ulinnuha Yudiansa Putra
Format: Article
Language:English
Published: Universitas Ahmad Dahlan 2018-07-01
Series:Jurnal Reksa
Subjects:
tax evation understanding
subjectiven norm
religiosity
love of money, taxpayer’s perception ethic, tax evasion
Online Access:http://journal2.uad.ac.id/index.php/reksa/article/view/140
Description
Summary:This study examines the effect of taxation understanding, subjective norm, love of money and religiousity on taxpayers’ perception on tax evasion ethics. Primary data were obtained through direct survey using questionnaires.  Using multiple regression analysis, four hypotheses were tested. The results show that only two hypotheses are supported revealing that taxation understanding and religiousity have positive effect on taxpayers’ perception on tax evasion ethics.
ISSN:2089-6581
2614-3720

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