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All Journal STRATEGIC Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Analisa Akuntansi dan Perpajakan JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Income Journal: Accounting, Management and Economic Research
Ilham Ilham
Program Studi Perpajakan Politeknik Bosowa
Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Pengaruh Keadilan Pajak, Biaya Kepatuhan dan Tarif Pajak terhadap Persepsi Wajib Pajak Mengenai Penggelapan Pajak di Kantor Pelayanan Pajak Pratama Maros Jumriah Jumriah; Ilham Ilham; Veronika Ka
Income Journal: Accounting, Management and Economic Research Vol 2 No 2 (2023): August Edition
Publisher : PT Bone Jaya Kreatif

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Abstract

The purpose of this study was to determine how the perception of taxpayers about tax avoidance at KPP Pratama Maros is influenced by tax rates, compliance costs, and tax justice. Quantitative research is the subject of this research. This study uses primary data and secondary data, which were collected through questionnaires and literature study of 400 taxpayers of KPP Pratama Maros as the research sample. SPSS 20 was used to perform multiple linear regression analysis as a data analysis method. The findings show that taxpayers' perceptions of tax avoidance are significantly influenced by tax equity. The costs associated with compliance have a significant impact on how taxpayers perceive tax evasion. Taxpayers' perception of tax avoidance is significantly influenced by tax rates. At KPP Pratama Maros, taxpayers' perceptions of tax avoidance are significantly influenced by tax equity, compliance costs, and tax rates. Improving the socialization and education of taxpayers can reduce tax avoidance.
PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI Hilery Ade Novita Rangga Bulawan; Ilham Ilham; Veronika Sari Den Ka; Rukminih Arifin
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 5, No 2 (2023): Jurnal Pabean Volume 5 No 2, Juli 2023
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/pabean.v5i2.426

Abstract

Co-Authors A. Faisal Setiawan Mus Akhmad Luthfi Wisudawan Akrim, Djusdil Anisa Azzahra ARIFUDDIN Asri Usman Asriadi, Nur Muhammad Den Ka, Veronika Sari Dian Ayu Hardianti Alawiah Hilery Ade Novita Rangga Bulawan Imron Burhan Israyuddin Sa’beng Jumriah Jumriah Mahardian Hersanti Paramita Mahardian Hersanti Paramita Mahardian Hersanti Paramita Marwati Sadik Miftah Nasruddin Misda Sabri Muhammad Haerun Fajri Muhammad Ma'ruf Nurhalimah Nurhalimah Rukminih Arifin Satriani Dewi Sopyan Sopyan Sri Nirmala Sari Sri Nirmala Sari Sri Nirmala Sari Sri Sari Sri Wahyuni Wiradika Sucianti Sucianti Veronika Ka Veronika Sari Den Ka Zakiah Zakiah