Pengaruh Keadilan Sistem Perpajakan Tarif Pajak Diskriminasi Kecurangan Ketepatan Pengalokasian Dan Money Ethics Mengenai Persepsi Wajib Pajak Terhadap Etika Penggelapan Pajak (Tax Evasion)

• Main Authors: Noviani, Nia (Author), , Drs. Yuli Tri Cahyono , M.M., Akt., CA (Author)
• Format: Book
• Published: 2017.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Connect to this object online
• Notes: https://eprints.ums.ac.id/49127/14/NASKAH%20PUBLIKASI%20perpus.pdf; https://eprints.ums.ac.id/49127/2/HALAMAN%20DEPAN.pdf; https://eprints.ums.ac.id/49127/3/BAB%20I.pdf; https://eprints.ums.ac.id/49127/5/BAB%20II.pdf; https://eprints.ums.ac.id/49127/6/BAB%20III.pdf; https://eprints.ums.ac.id/49127/8/BAB%20IV.pdf; https://eprints.ums.ac.id/49127/9/BAB%20V.pdf; https://eprints.ums.ac.id/49127/10/DAFTAR%20PUSTAKA.pdf; https://eprints.ums.ac.id/49127/12/Lampiran.pdf; https://eprints.ums.ac.id/49127/13/SURAT%20PERNYATAAN%20SKRIPSI.pdf
• Keywords: HF5601 Accounting

This study aims to examine and analyze the effect of justice, taxation system, tax rates, discrimination, fraud, the accuracy of the allocation, and money ethics regarding the perception of the taxpayer against the ethics of tax evasion. The number of samples in the study were 130 individual taxpayers. The sampling technique in the study by convenience sampling method. Analysis of the data in this study aided by using SPSS 20. The data analysis method used is multiple linear regression. The results showed that the variables of the system of taxation, discrimination, and cheating a significant effect on the ethics of tax evasion, while the variable justice, tax rates, the accuracy of the allocation, ethics and money has no effect and no significant effect on the ethics of tax evasion.