Tax Officer Services and Tax Justice as Preventive Action for Tax Evasion
The research is aimed to analyze of reduction of tax evasion case. Where, this effort by implementation service courtesy of tax officer/Fiscus and fairness of tax regulation for corporate as tax-payer. This matter caused by many tax-fraud that have done by tax-payer (small and big enterprise). Gener...
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| Format: | Article |
| Language: | English |
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Universitas Tarumanagara
2019-10-01
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| Series: | Jurnal Akuntansi |
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| Online Access: | http://ecojoin.org/index.php/EJA/article/view/589 |
| _version_ | 1818214915068919808 |
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| author | Eni Suharti, Dewi Rachmania |
| author_facet | Eni Suharti, Dewi Rachmania |
| author_sort | Eni Suharti, Dewi Rachmania |
| collection | DOAJ |
| description | The research is aimed to analyze of reduction of tax evasion case. Where, this effort by implementation service courtesy of tax officer/Fiscus and fairness of tax regulation for corporate as tax-payer. This matter caused by many tax-fraud that have done by tax-payer (small and big enterprise). Generally, these cases have influence to un-performing tax revenue of government. The tool used in this research is the structure equation model (SEM) with partial least square (PLS) alternative approaches. PLS evaluation model is done by assessing outer model and inner model. That used to test 98 samples (respondent) obtained from the slovin’s formula. The result of this reseach show indicates that the implementation of tax officer services/Fiscus have negative impact partially to tax-evasion and fairness of tax regulation has not effect partially on tax evasion. |
| first_indexed | 2024-12-12T06:27:46Z |
| format | Article |
| id | doaj.art-62539deb1bdc4776885fb8f882cebdb8 |
| institution | Directory Open Access Journal |
| issn | 1410-3591 2549-8800 |
| language | English |
| last_indexed | 2024-12-12T06:27:46Z |
| publishDate | 2019-10-01 |
| publisher | Universitas Tarumanagara |
| record_format | Article |
| series | Jurnal Akuntansi |
| spelling | doaj.art-62539deb1bdc4776885fb8f882cebdb82022-12-22T00:34:43ZengUniversitas TarumanagaraJurnal Akuntansi1410-35912549-88002019-10-0123228530010.24912/ja.v23i2.589583Tax Officer Services and Tax Justice as Preventive Action for Tax EvasionEni Suharti, Dewi Rachmania0Faculty of Economic and Bussines, University Muhammadiyah TangerangThe research is aimed to analyze of reduction of tax evasion case. Where, this effort by implementation service courtesy of tax officer/Fiscus and fairness of tax regulation for corporate as tax-payer. This matter caused by many tax-fraud that have done by tax-payer (small and big enterprise). Generally, these cases have influence to un-performing tax revenue of government. The tool used in this research is the structure equation model (SEM) with partial least square (PLS) alternative approaches. PLS evaluation model is done by assessing outer model and inner model. That used to test 98 samples (respondent) obtained from the slovin’s formula. The result of this reseach show indicates that the implementation of tax officer services/Fiscus have negative impact partially to tax-evasion and fairness of tax regulation has not effect partially on tax evasion.http://ecojoin.org/index.php/EJA/article/view/589tax officer servicesfairness of taxtax evasion. |
| spellingShingle | Eni Suharti, Dewi Rachmania Tax Officer Services and Tax Justice as Preventive Action for Tax Evasion Jurnal Akuntansi tax officer services fairness of tax tax evasion. |
| title | Tax Officer Services and Tax Justice as Preventive Action for Tax Evasion |
| title_full | Tax Officer Services and Tax Justice as Preventive Action for Tax Evasion |
| title_fullStr | Tax Officer Services and Tax Justice as Preventive Action for Tax Evasion |
| title_full_unstemmed | Tax Officer Services and Tax Justice as Preventive Action for Tax Evasion |
| title_short | Tax Officer Services and Tax Justice as Preventive Action for Tax Evasion |
| title_sort | tax officer services and tax justice as preventive action for tax evasion |
| topic | tax officer services fairness of tax tax evasion. |
| url | http://ecojoin.org/index.php/EJA/article/view/589 |
| work_keys_str_mv | AT enisuhartidewirachmania taxofficerservicesandtaxjusticeaspreventiveactionfortaxevasion |