Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh love of money, pemahaman perpajakan dan sanksi perpajakan terhadap penggelapan pajak. Penelitian ini menggunakan metode kuantitatif dan data primer. Populasi dalam penelitian ini adalah wajib pajak orang pribadi yang terdaftar di KPP Pratama Kayu Agung tahun 2018-2022. Sampel penelitian ini diperoleh dengan menggunakan metode non pr…
Penelitian ini bertujuan untuk menganalisis pengaruh sistem self assessment, etika uang, dan lingkungan sosial terhadap penggelapan pajak pada Wajib Pajak Orang Pribadi yang terdaftar di KPP Palembang. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data dikumpulkan melalui penyebaran kuesioner kepada 100 responden yang dipilih secara purposive sampling. Analisis data di…
This study aims to determine the contribution of taxes to state revenue in Indonesia and to analyze the influence of the elements in the governance indicators, specifically Control of Corruption, Government Effectiveness and Regulatory Quality on Tax Revenues in Indonesia in the 2002-2021 period. The analytical method used is multiple linear regression analysis or Ordinary Least Square (OLS). T…
This study aims to examine the effect of tax justice, the taxation system and the possibility of detecting fraud on tax evasion. The type of data used in this study is primary data using quantitative methods. The population in this study are individual taxpayers who carry out business activities and independent jobs registered at the KPP Palembang Ilir Barat 2016-2021. The sampling method used …
This study aims to examine the effect of the tax system, tax rates and quality of tax audits on tax evasion (Study at KPP Pratama Palembang Ilir Barat). The population in this study were corporate taxpayers who were registered at the Tax Office (KPP) Pratama Palembang Ilir Barat. Sampling method by distributing questionnaires. The number of samples collected was 204 samples. The results of this…