Pengaruh Persepsi Keadilan Pajak, Pemahaman Perpajakan, dan Sanksi Perpajakan Terhadap Niat Untuk Melakukan Pengelapan Pajak (Tax Evasion)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Putri, Intan Wulandari Dwi
Subject
657.46 - TAX ACCOUNTING
Datestamp
2024-03-21 02:50:21
Abstract :
This study aims to determine the influence of tax fairness, understanding of taxation and partial tax sanctions on the perceptions of Accounting students at Hayam Wuruk University Perbanas Surabaya class of 2020. The sampling technique used purposive sampling with a total of 84 samples. The research instrument uses a questionnaire with five Likert scales to measure respondents' opinions. The analysis technique uses Structural Equation ModelingPartial Least Square (SEM-PLS). The results of this research show that tax justice has a positive effect, while understanding taxation and tax sanctions has a negative effect on students' perceptions regarding their intention to commit tax evasion.
This study aims to determine the influence of tax fairness, understanding of taxation and partial tax sanctions on the perceptions of Accounting students at Hayam Wuruk University Perbanas Surabaya class of 2020. The sampling technique used purposive sampling with a total of 84 samples. The research instrument uses a questionnaire with five Likert scales to measure respondents' opinions. The analysis technique uses Structural Equation ModelingPartial Least Square (SEM-PLS). The results of this research show that tax justice has a positive effect, while understanding taxation and tax sanctions has a negative effect on students' perceptions regarding their intention to commit tax evasion.
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