Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis
Vol. 2 No. 2 (2018): Jurnal Aplikasi Manajemen, Ekonomi dan Business

The Influence of Tax Rates, Tax Knowledge, Criminal Sanction, Information Technology Against Tax Evasion Behavior in KPP Pratama Makassar Selatan

Fidhia Desiyanti Sabara (Universitas Muslim Indonesia)

Article Info

Publish Date
19 Apr 2018

Abstract

The aims of this research are :(1) To know the effect of tax rate onthe behavior of tax evasion;(2) To know the effect of the knowledge of Taxation on the behavior of tax evasion; (3) To know the effect of Criminal Sanctions on tax evasion behavior; (4) To know the effect of information technology on tax evasion behavior. The method of analysis used is multiple linear regression. With a sample of 98 taxpayers in KPP Pratama Makassar Selatan. The results of this research show that : (1) tax rates have a positive and significant effect on tax evasion behavior in KPP Pratama Makassar Selatan; (2) knowledge of taxation have a positive and significant effect on tax evasion behavior; (3) criminal sanction have a positive and significant effect on tax evasion behavior; (4) Information technology have a positive and significant effect on tax evasion behavior

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Journal Info
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis
Website

Abbrev

JAMEB

Publisher

Sekolah Tinggi Ilmu Manajemen Lasharan Jaya Makassar

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Issues of management, economics, and business have become a hot topic to be discussed and deliberated in this ever changing business world. Therefore, we need a vehicle to accommodate such issues. Based on this background, JAMEB was established to be a forum for discussion of high impact research ...