PENGARUH KEADILAN PAJAK, SELF ASSESSMENT SYSTEM, DISKRIMINASI PAJAK DAN KEMUNGKINAN TERDETEKSINYA KECURANGAN TERHADAP TAX EVASION

HARIYANTI, WINDA (2020) PENGARUH KEADILAN PAJAK, SELF ASSESSMENT SYSTEM, DISKRIMINASI PAJAK DAN KEMUNGKINAN TERDETEKSINYA KECURANGAN TERHADAP TAX EVASION. S1 thesis, Universitas Mercu Buana Jakarta.

Preview	Text (HAL COVER) 1. COVER.pdf Download (275kB) | Preview
	Text (BAB I) 2. BAB I.pdf Restricted to Registered users only Download (239kB)
	Text (BAB II) 3. BAB II.pdf Restricted to Registered users only Download (517kB)
	Text (BAB III) 4. BAB III.pdf Restricted to Registered users only Download (492kB)
	Text (BAB IV) 5. BAB IV.pdf Restricted to Registered users only Download (549kB)
	Text (BAB V) 6. BAB V.pdf Restricted to Registered users only Download (123kB)
	Text (DAFTAR PUSTAKA) 7. DAFTAR PUSTAKA.pdf Restricted to Registered users only Download (219kB)
	Text (LAMPIRAN) 8. LAMPIRAN.pdf Restricted to Registered users only Download (515kB)

Abstract

This study aims to determine the effect of tax justice, self-assessment system, tax discrimination and the possibility of fraud detection on tax evasion. The population of this research is the registered taxpayers at KPP Pratama Jakarta Kebayoran Lama. The sampling technique used purposive sampling, obtained 100 respondents. Data collection using a questionnaire method. The method of analysis used is SPSS 24 for windows. The results of this study indicate that tax justice has no effect on tax evasion. The variable self assessment system, tax discrimination and the possibility of fraud detection have a significant and significant effect on tax evasion. Keywords: Tax Justice, Self Assessment System, Tax Discrimination, Possibility of Fraud Detection, Tax Evasion Penelitian ini bertujuan untuk mengetahui pengaruh Keadilan Pajak, Self Assessment System, Diskriminasi Pajak dan Kemungkinan Terdeteksinya Kecurangan terhadap Tax Evasion. Populasi penelitian ini adalah Wajib Pajak yang terdaftar di KPP Pratama Jakarta Kebayoran Lama. Teknik pengambilan sampel menggunakan purposive sampling, diperoleh sebanyak 100 responden. Pengumpulan data menggunakan metode kuisioner. Metode analisis yang digunakan adalah SPSS 24 for windows. Hasil penelitian ini menunjukkan bahwa keadilan pajak tidak berpengaruh terhadap tax evasion. Variabel self assessment system, diskriminasi pajak dan kemungkinan terdeteksinya kecurangan berpengaruh dan signifikan terhadap tax evasion. Kata Kunci: Keadilan Pajak, Self Assessment System, Diskriminasi Pajak, Kemungkinan Terdeteksinya Kecurangan, Tax Evasion.

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 20 505
Call Number:	SE/32/21/066
NIM/NIDN Creators:	43216110224
Uncontrolled Keywords:	Keadilan Pajak, Self Assessment System, Diskriminasi Pajak, Kemungkinan Terdeteksinya Kecurangan, Tax Evasion.
Subjects:	300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak 800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Rifky
Date Deposited:	28 May 2022 10:23
Last Modified:	06 Nov 2023 05:55
URI:	http://repository.mercubuana.ac.id/id/eprint/54006

Actions (login required)

View Item