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All Journal ATESTASI : Jurnal Ilmiah Akuntansi
Winarsih, Endang
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi
Economics, Econometrics & Finance

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Pengaruh Sistem Perpajakan, Kualitas Pelayanan dan Terdeteksinya Kecurangan Terhadap Penggelapan Pajak (Studi Pada Kantor Pelayanan Pajak Pratama Makassar Selatan) Winarsih, Endang
ATESTASI - Jurnal Ilmiah Akuntansi Vol 1 No 1 (2018): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1124.354 KB) | DOI: 10.33096/atestasi.v1i1.55

Abstract

This study aims to analyze the effect of the taxation system, service quality and detection of fraud against tax evasion. This research was conducted at the South Makassar Primary Tax Service office. The sampling method uses the Accidental Sampling technique, and is determined using the Slovin formula. The number of research samples was 100 people. Data collection was carried out by distributing questionnaires to all respondents. the analytical method used is multiple regression analysis. The results showed that simultaneous and partial tax system variables, service quality and detection of fraud have a negative influence on tax evasion
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