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All Journal JURNAL RISET AKUNTANSI GOING CONCERN
Lamia, Miranda
JURNAL RISET AKUNTANSI GOING CONCERN
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PERSEPSI CALON WAJIB PAJAK ATAS TINDAK PENGGELAPAN PAJAK Lamia, Miranda; Morasa, Jenny; Rondonuwu, Sintje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.21165.2018

Abstract

Tax Evasion is a major problem in the Indonesian economics which related to state tax income. To know the perception of tax evasion done by taxpayers, we can observe it from the perception of future taxpayers like college student. The method used in this research is descriptive method, in the way of analyzing each data and then presented based on narrative data groups for conclusion to be mades. The result of this research is prospective student taxpayers of Politeknik Negeri Manado see that tax evasion from perceptions of tax system, feeling of justice and discrimination as an unreasonable act against the law.Keywords : Perception, Student, Prospective Student Future Taxpayers, Tax, Tax Evasion
Co-Authors Jenny Morasa Sintje Rondonuwu, Sintje