Skripsi

MORAL PAJAK, PENEGAKAN HUKUM DAN SISTEM PERPAJAKAN TERHADAP PERSEPSI ETIS PENGGELAPAN PAJAK.

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This study aims to empirically examine tax morals, law enforcement and the tax system on ethical perceptions of tax evasion. This study uses a survey method with a questionnaire. Respondents in this study were individual taxpayers conducting business activities and independent work in Palembang City, Prabumulih and Lubuklinggau with 143 respondents analyzed. The results of the analysis using Structural Equation Modeling-Partial Least Square (SEM-PLS) show that tax morals have no effect on the ethical perception of tax evasion, while law enforcement and the tax system have a negative effect on the ethical perception of tax evasion.

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Availability

Detail Information

Series Title

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Call Number

T964842023

Publisher

Indralaya : Prodi Akuntansi, Fakultas EkonomiProdi Akuntansi, Fakultas Ekonomi., 2023

Collation

xviii, 64 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak

Specific Detail Info

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Statement of Responsibility

MURZ

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