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All Journal Kajian Bisnis STIE Widya Wiwaha
Maulidya Ikhbar Nurfaizah
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS FAKTOR-FAKTOR PERSEPSI PEGAWAI MENGENAI PENGGELAPAN PAJAK (STUDI KASUS PADA BALAI PEMERINTAHAN DESA DI DIY) Maulidya Ikhbar Nurfaizah; Zulkifli Zulkifli
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 28 No 2 (2020): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.101 KB) | DOI: 10.32477/jkb.v28i2.212

Abstract

This study aims to analyze and get empirical evidence on employee perceptionsabout the government of the special region of Yogyakarta Village regarding theeffect of the taxation system, protection against tax incorporation. This researchis a quantitative study and the population is all employees who are within thescope of the Yogyakarta Special Region Government Village. For sample selectionis to use a saturated sample that obtained as many as 86 respondents to bestudied. In collecting data using a questionnaire method and for data analysisusing the SPSS program. The results of this study indicate that the variables ofjustice and discrimination affect tax evasion. The taxation system variable hasno effect on tax evasion.
Co-Authors Zulkifli Zulkifli