Amnesty: Jurnal Riset Perpajakan
Vol 5, No 2 (2022): November 2022

Action Reduce The Rate Of Tax Evasion Through Planning and Tax Fairness

Andi Arifwangsa Adiningrat (Universitas Muhammadiyah Makassar)
Rustan Rustan (Universitas Muhammadiyah Makassar)
Asrah Puspita Ningsih (Universitas Muhammadiyah Makassar)
Siti Aisyah (Universitas Muhammadiyah Makassar)



Article Info

Publish Date
13 Nov 2022

Abstract

The purpose of this study is to determine whether planning and tax justice have an effect on Tax Evasion. This type of research is carried out with an applied qualitative approach. Data collection techniques used are library methods, documentation studies, observations, and interviews. The results of this study indicate the payment of tax amounts is not only done with a tax plan but can also be due to taxpayer negligence, for example errors in calculating debt. the tax. Tax evasion can also occur because of the low level of tax justice to taxpayers which causes the attitude of taxpayers to lead to negative things and take tax evasion.

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Journal Info

Abbrev

jrp-amnesty

Publisher

Subject

Economics, Econometrics & Finance

Description

Amnesty: Amnesty: Jurnal Riset Perpajakan yang memiliki Print ISSN: 2714-6308 dan on-line ISSN: 2714-6294 merupakan jurnal berkala ilmiah dalam bidang ilmu perpajakan yang diterbitkan oleh Program Studi Perpajakan Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar. Amnesty: Amnesty: ...