Agustin, Fitriah Nur (2017) FAKTOR - FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK ORANG PRIBADI ATAS PERILAKU PENGGELAPAN PAJAK (TAX EVASION). Skripsi thesis, STIE Mandala.

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Abstract

This research was conducted in Jember City. This study aims to determine the influence of justice, self assesment system, tax rates, technology taxation, the ppropriateness of taxation, understanding taxation and service tax officials against tax evasion. In this study data were collected by means of a questionnaire of 133 respondents with the formula slovin, which aims to determine the perception of respondents to each variable. The analysis used included data quality test (validity test, reliability test), multiple linear regression analysis, classical assumption test (normality test, multicolinearity test, heteroscedastisity test), and hypotesis test (F test, t test, coefficient of determination). From the results of analysis using regression can be seen that the variables of justice, self assesment system, tax rates, technology taxation, understanding taxation and service apparatus tax positive effect on tax evasion while variable appropriateness appropriately negatively effects tax evasion. From F test, the result of justice, self assesment system, tax rate, tax technology, tax appropriation appropriation, tax understanding and service of tax officer have significant effect simultaneously to tax evasion. From t test obtained the result of justice, self assesment system, tax rate, tax technology, tax service apparatus have a significant effect partially to tax evasion while variable of appropriateness of appropriation and understanding of taxation have no effect parsial to tax evasion. From determination test result obtained 63,5% variations of tax evasion variables can be explained by justice, self assesment system, tax rates, tax technology, the appropriateness of tax appropriation, tax understanding and service tax officials while the remaining 36,5% explained by other variables Not filed in this study.

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	tax justice, self assesment system, tax rate, tax technology, appropriateness of taxation, understanding taxation, service tax officials and tax evasion
Subjects:	H Social Sciences > HG Finance
Divisions:	AKUNTANSI-S1
Depositing User:	Team UPT Mandala
Date Deposited:	25 Sep 2019 05:04
Last Modified:	25 Sep 2019 05:04
URI:	http://repo.itsm.ac.id/id/eprint/168

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