PERSEPSI WAJIB PAJAK ORANG PRIBADI MENGENAI SANKSI PAJAK, PENGETAHUAN PERPAJAKAN, DAN NORMA SUBJEKTIF TERHADAP PERLAWANAN PAJAK
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Institusion
Universitas Pembangunan Nasional Veteran Jakarta
Author
Nurhasanah, .
Subject
HB Economic Theory
Datestamp
2022-08-03 08:52:52
Abstract :
This research was conducted to analyze the effect of tax sanctions, tax knowledge and subjective norms on tax evasion. In this study, tax sanctions, tax knowledge, subjective norms and tax evasion are measured using a Likert scale. The population in this study is an individual compulsory individual who has a NPWP and is in the DKI Jakarta area as many as 100 respondents. The sample chosen is using a non probability sampling method. Hypothesis testing in this study used Multiple Linear Regression Analysis using the STATA version 13 program and a significance level of 5% (0.05). The results of the test show that: 1) tax sanctions have an effect on tax evasion, this can be proven by the results, namely 0.000, which means less than 0.5; 2) knowledge of taxation has no effect on tax evasion, this can be proven by the result of 0.242 which means greater than 0.5; 3) subjective norms have no effect on taxpayers, this can be proven by the result of 0.535 which means greater than 0.05 and has no effect on tax evasion.
This research was conducted to analyze the effect of tax sanctions, tax knowledge and subjective norms on tax evasion. In this study, tax sanctions, tax knowledge, subjective norms and tax evasion are measured using a Likert scale. The population in this study is an individual compulsory individual who has a NPWP and is in the DKI Jakarta area as many as 100 respondents. The sample chosen is using a non probability sampling method. Hypothesis testing in this study used Multiple Linear Regression Analysis using the STATA version 13 program and a significance level of 5% (0.05). The results of the test show that: 1) tax sanctions have an effect on tax evasion, this can be proven by the results, namely 0.000, which means less than 0.5; 2) knowledge of taxation has no effect on tax evasion, this can be proven by the result of 0.242 which means greater than 0.5; 3) subjective norms have no effect on taxpayers, this can be proven by the result of 0.535 which means greater than 0.05 and has no effect on tax evasion.
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