AKUNTANSI DEWANTARA
Vol 1 No 1 (2017): AKUNTANSI DEWANTARA VOL. 1 NO. 1 APRIL 2017

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGELAPAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA TEMANGGUNG

Siti Fatimah (Alumni Program Studi Akuntansi Fakultas Ekonomi UST)
Dewi Kusuma Wardani (Dosen Program Studi Akuntansi FE-UST)



Article Info

Publish Date
01 Apr 2017

Abstract

This research aims to analyze the factors that influence of tax evasion. The independent variable in this research are tax fairness, taxation system, subjective norm, tax compliance, discrimination, quality of tax service, and probability of fraud detection while its dependent variable of tax evasion. The population in this research was an individual taxpayer listed in KPP Pratama Temanggung. The sample in this study is determined by sampling convinience method, the data collected with the distribution of questionnaires. The method of analysis used is multiple linear regression. Based on the results of the analysis indicate that the tax fairness and tax compliance has negative and significant on tax evasion, whiletaxation system, subjective norm, discrimination, quality of tax service, probability of fraud detection has no influenceon tax evasion.Keywords: Tax Fairness, Taxation System, Subjective Norm, Tax Compliance, Discrimination, Quality of Tax Service, and Probability of Fraud Detection.

Copyrights © 2017






Journal Info

Abbrev

akuntansidewantara

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Dewantara Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa merupakan media publikasi karya ilmiah. Jurnal ini akan kami terbitkan secara berkala untuk setiap periode (April dan Oktober) tiap tahunnya. Tujuan Jurnal Akuntansi Dewantara Fakultas Ekonomi adalah untuk ...