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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma INVENTORY: JURNAL AKUNTANSI Jurnal Aplikasi Akuntansi Jurnal ABDINUS : Jurnal Pengabdian Nusantara ABDI EQUATOR Educoretax Jurnal Akuntansi dan Keuangan Media Riset Akuntansi Auditing & Informasi
Elok Heniwati
Universitas Tanjungpura
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Educoretax

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Examining The Relationship Between Economic, Demographic, Legal And Institutional Variables Towards Tax Evasion : A Case Study In West Kalimantan Felicia Kiki Simanjaya; Elok Heniwati
Educoretax Vol 3 No 3 (2023)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v3i3.558

Abstract

Tax evasion, one of the most common crimes in the world. There are so many cases of tax evasion that are not known by the public, in fact there are many cases of tax evasion that are closed and only revealed a few years later. This is also happened in Indonesia. Without exception, Indonesia is also one of the countries with the most tax evasion practices. To examine which factor, affect the tax evasion practice the most, this problem needs to be studied further. This research aims to examine and reveals how the economic variable, demographic variable, and legal and institutional variable affect tax evasion practice with West Kalimantan, Indonesia as the studied area. This research uses the multiple regression analysis as its research method. Questionnaire was used for the data collection where the questionnaire succeeded to obtain 120 respondents as research population, then 100 sample gained after screening process . The result of this research is that the economic variable and the legal and institutional variable has a positive effect on tax evasion practice and the demographic variable has a negative effect on tax evasion practice.
Co-Authors A.A. Ketut Agung Cahyawan W Ayu Puspitasari Erlina Essen Erma Yani Essen, Erlina Felicia Kiki Simanjaya Gita Desyana Handi Brata Haryono Haryono Helisa Noviarty Nella Yantiana Nina Febriana Dosinta Nur Asni Nur Asni Nur Fitriana Hamsyi Oktaviani oktaviani Ricky Ricky Rusliyawati Rusliyawati Syarif M. Helmi