Research In Management and Accounting (RIMA)
Vol 3, No 1 (2020): June

TAXPAYERS’ PERCEPTION OF TAX EVASION STUDIED FROM TAX KNOWLEDGE, TAX FAIRNESS, AND TAX DICRIMINATION

Nugaha, Bima Aditya (Unknown)
Hajanirina, Andrianantenaina (Unknown)

Article Info

Publish Date
28 Sep 2020

Abstract

This paper attempts to study taxpayers’ perception on tax evasion while tax knowledge, tax fairness, and tax discrimination are considered. It sampled individual taxpayers who are registered in the tax office of Sekayu Regency, Palembang. Purposive sampling is used and sample of 200 respondents are obtained. Data collection is done by questionnaire method distributed to respondents. The results of this study indicate that tax knowledge, tax fairness, and tax discrimination are significantly associated with perception of tax evasion.

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Journal Info
Research In Management and Accounting (RIMA)
Website

Abbrev

RIMA

Publisher

Universitas Katolik Widya Mandala Surabaya

Subject

Economics, Econometrics & Finance Social Sciences

Description

Research in Management and Accounting (RIMA) is peer reviewed journal published by Faculty of Business Widya Mandala Catholic University Surabaya. RIMA receives rigorous articles and contains the original of research paper. It covers the results of newest research and focuses on the issue related to ...