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All Journal EQIEN - JURNAL EKONOMI DAN BISNIS
Alji Antameng
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Decision Sciences, Operations Research & Management

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PERSEPSI MAHASISWA JURUSAN AKUNTANSI MENGENAI ETIKA DAN HUKUM PENGGELAPAN PAJAK Andi Sabirin; Arif Widyatama; Alji Antameng
Eqien - Jurnal Ekonomi dan Bisnis Vol 10 No 1 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.619 KB) | DOI: 10.34308/eqien.v10i1.526

Abstract

This study aims to determine and analyze the Differences in Accounting Department Students' Perceptions regarding Ethics and Tax Evasion Law. In this study, the samples taken were 86 people from 2 campuses. At the Tadulako University campus, the sample was 40 people, and at the Panca Bhakti School of Economics, it was 46 people. Data was collected through a survey obtained by distributing questionnaires to the respondents. The results of this study indicate that the ethics of tax evasion has a significant effect on the tax system. On the other hand, tax justice does not significantly the ethics of tax evasion because there still needs to be emphasis and some points from tax officials for the public to be more precise, and discrimination has a significant effect on tax evasion laws.
Co-Authors Andi Sabirin I Ketut Sudiana