KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Vol. 9 No. 2 (2023): Kalbisiana

Pengaruh Keadilan, Sistem Perpajakan, Diskriminasi, Kemungkinan Terdeteksi Kecurangan Terhadap Persepsi WPOP Mengenai Etika Penggelapan Pajak

Aprilia Agustinus Paskarely (Institut Teknologi dan Bisnis Kalbis)
Kenny Ardillah (Institut Teknologi dan Bisnis Kalbis)

Article Info

Publish Date
19 Jun 2023

Abstract

The purpose of this research to analyze the effect of tax justice, taxation system, discrimination, the possibility of fraud on the perception of taxpayers regarding the ethics of individual taxpayers' tax evasion scattered in the Bekasi Madya Tax Service Office. This study uses a quantitative method. The number of samples used in this study were 100 respondents. The sampling technique used is purposive sampling using the Slovin formula. Data collection using a questionnaire and processed using SPSS statistics version 25. The analysis technique used is multiple linear regression. The results of the study show that fairness and the possibility of detecting fraud have a negative effect on taxpayers' perceptions of tax evasion ethics, while the taxation system and discrimination have no significant effect on taxpayers' perceptions of tax evasion ethics.

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Journal Info
KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Website

Abbrev

kalbisiana

Publisher

UNIVERSITAS KALBIS

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

KALBISIANA Jurnal Sains, Bisnis dan Teknologi adalah jurnal akses terbuka akademik yang bertujuan untuk mempromosikan integrasi sains, bisnis dan teknologi. Fokusnya adalah menerbitkan makalah tentang sains, bisnis dan teknologi. Makalah yang dikirimkan akan ditinjau oleh komite teknis jurnal. Semua ...