Kajian Bisnis STIE Widya Wiwaha
Vol 28 No 2 (2020): JURNAL KAJIAN BISNIS

ANALISIS FAKTOR-FAKTOR PERSEPSI PEGAWAI MENGENAI PENGGELAPAN PAJAK (STUDI KASUS PADA BALAI PEMERINTAHAN DESA DI DIY)

Maulidya Ikhbar Nurfaizah (Unknown)
Zulkifli Zulkifli (Unknown)

Article Info

Publish Date
25 Jul 2020

Abstract

This study aims to analyze and get empirical evidence on employee perceptionsabout the government of the special region of Yogyakarta Village regarding theeffect of the taxation system, protection against tax incorporation. This researchis a quantitative study and the population is all employees who are within thescope of the Yogyakarta Special Region Government Village. For sample selectionis to use a saturated sample that obtained as many as 86 respondents to bestudied. In collecting data using a questionnaire method and for data analysisusing the SPSS program. The results of this study indicate that the variables ofjustice and discrimination affect tax evasion. The taxation system variable hasno effect on tax evasion.

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Journal Info
Kajian Bisnis STIE Widya Wiwaha
Website

Abbrev

jkb

Publisher

Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Subject

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

Description

Jurnal Kajian Bisnis diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha. Publikasi dilakukan dua kali dalam satu tahun, yaitu setiap bulan Januari dan Juli. Kajian Bisnis merupakan media komunikasi yang bertujuan untuk mempublikasikan berbagai hasil kajian, baik secara teoritis maupun empiris ...