PENGARUH PERSEPSI KEADILAN PAJAK DAN DETECTION RATE TERHADAP PENGGELAPAN PAJAK

Seprisa Yusmanda - Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Abstract


This study aims to empirically examine: 1) the extent the perception of tax fairness affect tax evasion, 2) Is the detection rate the higher will tend to make people evade taxes are lower than a lower detection rate.This study classified the causative study using a quantitative approach. This type of data is primary data. The population in this study were students from the Universitas Negeri Padang and the Universitas Andalas. The sample in this study was 173 respondents, sampling was conducted with technique a purposive sampling with multiple criteria. The statistical analysis used in this research is simple regression for the first hypothesis and statistical analysis One Way ANOVA for the second hypothesis. The results showed that: 1) Perception of tax fairness a significant negative effect on tax evasion.The higher the perception of fairness in the imposition and collection of taxes, the lower the taxpayer makes tax measures evation. 2) a higher detection rate that would tend to make the individual tax evasion is lower than the lower detection rate. The higher the detection rate, the tax evasion will decrease.

Keywords: Perceptions of Tax Fairness, Detection Rate, Tax Evasion


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References


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