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All Journal Behavioral Accounting Journal
Talita Ayu Sylviana
Universitas Muhammadiyah Sidoarjo
Humanities Economics, Econometrics & Finance Social Sciences

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DETERMINAN PERSEPSI MAHASISWA AKUNTANSI MENGENAI ETIKA ATAS TAX EVASION Talita Ayu Sylviana; Santi Rahma Dewi
Behavioral Accounting Journal Vol 3 No 1 (2020): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (429.161 KB) | DOI: 10.33005/baj.v3i1.101

Abstract

This research aims to examine the factors that influence perceptions about the ethics of tax evasion in accounting students. The population in this study were active students of Bachelor degree (S1) 2016 semester 8 of Accounting Studies Program at the Faculty of Business, Law and Social Sciences, Muhammadiyah University, Sidoarjo. This research uses quantitative methods. The sample in this study amounted to 150 semester 8 accounting students who were determined using the Purposive sampling method. The data of this study were sourced from questionnaires distributed to respondents and then analyzed with multiple linear regression analysis.The results showed that the fairness factor had a significant effect on the perception of ethics on tax evasion. Tax system factors have no significant effect on perceptions of ethics on tax evasion. Meanwhile, discrimination has a significant effect on perceptions of ethics on tax evasion.
Co-Authors Santi Rahma Dewi