Al Mashaadir : Jurnal Ilmu Syariah
Vol 1, No 1 (2020)

PENGARUH SELF ASSESSMENT SYSTEM, MONEY ETHICS, DAN TEKNOLOGI DAN INFORMASI PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK BADAN MENGENAI TAX EVASION (STUDI KASUS PADA KPP PRATAMA LANGSA)

Razif Razif (Universitas Malikussaleh Lhokseumawe)
Alqonitur Rasyidah (Universitas Malikussaleh Lhokseumawe)

Article Info

Publish Date
30 Mar 2020

Abstract

This study aims to determine and analyze the influence of self-assessment system, money ethics, and technology and tax information on corporate taxpayer perception of tax evasion in KPP Pratama Langsa. The data used in this study is the primary data. The sample of this study is taken using purposive sampling. The sample in this research is 45 taxpayer of the construction agency registered in KPP Pratama Langsa. Data analysis method used is multiple linear regression analysis and processed using statistical program SPSS 22.0. The results showed that the self-assessment system has a negative and significant effect on corporate taxpayer perception of tax evasion, money ethics and technology and taxation information have a positive and significant effect on the corporate taxpayer perception of tax evasion in KPP Pratama Langsa.

Copyrights © 2020




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Al Mashaadir : Jurnal Ilmu Syariah
Website

Abbrev

almashaadir

Publisher

Sekolah Tinggi Ilmu Syariah Ummul Ayman

Subject

Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

Description

l Mashaadir : Jurnal Ilmu Syariah disajikan sebagai upaya untuk mempromosikan hasil-hasil kajian dan penelitian dalam bidang ilmu syariah. Jurnal ini merupakan jurnal yang memuat naskah di bidang Hukum Ekonomi Syariah dan Hukum Keluarga Islam ke dunia pengetahuan. Ruang lingkup dari Al Mashaadir ...