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All Journal Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) CEBONG Journal
Sari, Ria
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Journal : Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM)

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Pengaruh Keadilan, Self Assessment System, Pelayanan Petugas Pajak, Sanksi Pajak, Tarif Pajak, Pemahaman Perpajakan, Diskriminasi, Teknologi dan Informasi Terhadap Penggelapan Pajak (Studi Empiris Wajib Pribadi Terdaftar di KPP Pratama Kedaton Bandar Lampung) Kusnadi, -; Puspita, Indah Lia; Sari, Ria
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 13, No 1 (2024): Akuntansi Keuangan dan Manajemen
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v13i1.4334

Abstract

This study aims to provide empirical evidence of the Effect of Justice, Self Assessment System, Tax Officer Services, Tax Sanctions, Tax Rates, Tax Understanding, Discrimination, Technology and Information Against Tax Evasion (Empirical Studies on Registered Individual Taxpayers at KPP Pratama Kedaton Bandar Lampung).The population in this study were 100 individual taxpayers registered at the Tax Office (KPP) Pratama Kedaton Bandar Lampung. The sample selection was carried out by purposive sampling method using the Slovin method in selecting samples, in order to obtain 100 research samples. The method used to analyze the data in this study is multiple linear regression with the Statistical Package for Social Sciences (SPSS) program version 21.The results of the study indicate that Justice (X1) has a significant effect on tax evasion. Self-Assessment System (X2) does not have a significant effect on tax evasion. Tax Officer Service (X3) has no significant effect on tax evasion. Tax sanctions (X4) have no significant effect on tax evasion. Tax Rate (X5) has a significant effect on Tax Evasion. Understanding of Taxation (X6) has no significant effect on tax evasion. Discrimination (X7) has a significant effect on tax evasion. Technology and Information (X8) has no significant effect on tax evasion
Co-Authors Kusnadi, - Puspita, Indah Lia