PENGARUH KEADILAN, KEMUDAHAN SISTEM, RISIKO AUDIT, DAN DISKRIMINASI PAJAK TERHADAP PERSEPSI ETIS MAHASISWA ATAS PENGGELAPAN PAJAK
Affecting factor which occurring tax evasion is the perception of citizens, especially the taxpayers of the government in implementing the policy of tax collection. Based on that reason, the purpose of this study is to get empirical evidence of whether the variable tax fairness, ease the tax system,...
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2013
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| Summary: | Affecting factor which occurring tax evasion is the perception of citizens, especially
the taxpayers of the government in implementing the policy of tax collection. Based
on that reason, the purpose of this study is to get empirical evidence of whether the
variable tax fairness, ease the tax system, tax audit risk and discriminatory have
some effects on the perception of taxpayers in the ethics of tax evasion. Researchers
will use a sampling method to the respondents who are accounting students in their
last semester who have taken a course of business and professional ethics as well as
tax accounting courses of the Faculty of Economics and Business, University of
Gajah Mada and develop a research model to show the effect of independent
variables on the dependent variable. Researchers used 1 (one) dependent variable
and four (4) independent variables. T statistical test will be used to test existing
hypotheses in this study. This study suggests that a good tax system will make the
public aware of the importance of paying taxes. Matters relating to discrimination
may be considered in making policies in taxation. |
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