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

Universitas Sriwijaya

Author

RAHMAWATI, NANDA IRMA
Novriansa, Agil

Subject

HG1-9999 Finance 

Datestamp

2023-04-14 07:49:37 

Abstract :
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. 

File :
RAMA_62201_01031482023050.pdf
RAMA_62201_01031482023050_TURNITIN.pdf
RAMA_62201_01031482023050_0029119001_01_front_ref.pdf
RAMA_62201_01031482023050_0029119001_02.pdf
RAMA_62201_01031482023050_0029119001_03.pdf
RAMA_62201_01031482023050_0029119001_04.pdf
RAMA_62201_01031482023050_0029119001_05.pdf
RAMA_62201_01031482023050_0029119001_06_ref.pdf
RAMA_62201_01031482023050_0029119001_07_lamp.pdf