Healthy Journal
Vol. 13 No. 1 (2022): AKURAT Edisi Januari-April 2022 | Jurnal Ilmiah Akuntansi FE UNIBBA

PENGARUH PENGETAHUAN PAJAK, ETIKA, DAN PERAN DOSEN TERHADAP PERSEPSI MAHASISWA TENTANG PRAKTIK PENGGELAPAN PAJAK

Kinar Yosi Sawitri (Prodi Akuntansi Fakultas Ekonomi Universitas Sarjana Tamansiswa)
Andri Waskita Aji (Prodi Akuntansi Fakultas Ekonomi Universitas Sarjana Tamansiswa)
Anita Primastiwi (Prodi Akuntansi Fakultas Ekonomi Universitas Sarjana Tamansiswa)



Article Info

Publish Date
26 Apr 2022

Abstract

Basically, the emergence of perceptions about a material topic for each individual is different. Many factors can influence this perception, including the knowledge possessed, ethics, and how the role given by other people specifically in this study will be analyzed is the role of a lecturer. The topic of the material is about the practice of tax evasion. The objects sampled in this study were 100 students of the Faculty of Economics, Universitas Sarjanawiyata Tamansiswa Yogyakarta. Based on the results of SPSS data processing and analysis, it can be concluded that tax knowledge partially does not have a significant positive effect on student perceptions. While ethics and the role of lecturers partially have a significant positive effect on students' perceptions of tax evasion practices. The results of the R Square test resulted in a number of 0.89 (89%) meaning, the ability of the variable knowledge of tax, ethics and the role of lecturers in explaining student perceptions of tax evasion practices was strong, which was 89%, while the remaining 11% could be explained by other variables outside research

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Journal Info

Abbrev

akurat

Publisher

Subject

Dentistry Health Professions Medicine & Pharmacology Nursing Public Health

Description

Healthy Journal adalah jurnal ilmiah yang menyampaikan hasil penelitian, pemikiran maupun kreasi ilmiah dalam bidang ilmu keperawatan kesehatan. Ilmu keperawatan sebagai suatu bidang keilmuan dan seni yang berfokus kepada pemenuhan kebutuhan dasar manusia untuk mencapai status kesehatan yang ...