PENGARUH WHISTLEBLOWING SYSTEM DAN AUTOMATIC EXCHANGE OF INFORMATION TERHADAP TAX EVASION (Studi pada Perusahaan Ekspor dan Impor di Kota Bandung) - Nurul Afifah, - (2022)
Penelitian ini bertujuan untuk mengetahui pengaruh Whistleblowing System dan Automatic Exchange of Information terhadap Tax Evasion. Populasi dalam penelitian ini adalah perusahaan Ekspor dan Impor yang berada di Kota Bandung. Metode sampling jenuh digunakan dalam penelitian ini dengan jumlah sampel 66 perusahaan. Penelitian ini menggunakan data kuesioner yaitu berupa nilai atau skor atas jawaban yang diberikan responden. Data dianalisis menggunakan metode analisis regresi berganda. Hasil dari penelitian ini menunjukkan bahwa (1) Whistleblowing System berpengaruh negatif terhadap Tax Evasion; (2) Automatic Exchange of Information berpengaruh negatif terhadap Tax Evasion; (3) Whistleblowing System dan Automatic Exchange of Information berpengaruh terhadap Tax Evasion. This study aims to determine the effect of Whistleblowing System and Automatic Exchange of Information on Tax Evasion. The population in this study are export and import companies located in the city of Bandung. Saturated sampling method was used in this study with a sample of 66 companies. This study uses questionnaire data in the form of values or scores on the answers given by respondents. Data were analyzed using multiple regression analysis method. The results of this study indicate that (1) The Whistleblowing System has a negative effect on Tax Evasion; (2) Automatic Exchange of Information has a negative effect on Tax Evasion; (3) Whistleblowing System and Automatic Exchange of Information have an effect on Tax Evasion.