E-Jurnal Akuntansi TSM
Vol 1 No 1 (2021): E-Jurnal Akuntansi TSM

FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK TERHADAP TAX EVASION DI JAKARTA

YUDITHIA MARIA DATULALONG (Trisakti School of Management)
YULIUS KURNIA SUSANTO (Trisakti School of Management)

Article Info

Publish Date
04 Mar 2021

Abstract

The purpose of this research is to achieve empirically evidence of the impact of the tax rates, technology and information, justice of the taxation system, subjective norm, discrimination, and understanding of taxation on the perception of individual taxpayer against tax evasion in DKI Jakarta. The Populationin this research is a individual taxpayers who have business activities and registered in DKI Jakarta. The study used a convenience sampling method in determining the sampl, with a total sampel of 65 respondents. States the result of tax rates, justice of taxation system, subjective norm has impact on the perception of taxpayer against tax evation. While technology and information, discrimination, and understanding of taxation has no impact on the perception of taxpayer against tax evation.

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Journal Info
E-Jurnal Akuntansi TSM
Website

Abbrev

EJATSM

Publisher

Sekolah Tinggi Ilmu Ekonomi Trisakti

Subject

Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

E-Jurnal Akuntansi TSM is biannual publication issued in the month of March, June, September, and December. E-Jurnal Akuntansi TSM is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to accounting issues (financial accounting and capital ...