Pengaruh Persepsi terkait Keadilan Pajak, Money Ethics, dan Kemungkinan Terdeteksi Kecurangan terhadap Tindakan Penggelapan Pajak

Rengganis, Viola Putri (2025) Pengaruh Persepsi terkait Keadilan Pajak, Money Ethics, dan Kemungkinan Terdeteksi Kecurangan terhadap Tindakan Penggelapan Pajak. Sarjana (S1) thesis, Universitas Islam 45.

	Text PENDAHULUAN.pdf Download (683kB)
	Text BAB I.pdf Download (160kB)
	Text BAB II.pdf Restricted to Repository staff only Download (133kB) | Request a copy
	Text BAB III.pdf Restricted to Repository staff only Download (145kB) | Request a copy
	Text BAB IV.pdf Restricted to Repository staff only Download (357kB) | Request a copy
	Text BAB V.pdf Download (8kB)
	Text DAFTAR PUSTAKA.pdf Download (162kB)

Abstract

This study aims to analyze empirical evidence of the influence of Tax Fairness, Money Ethics and the Possibility of Being Detected of Fraud, Tax Evasion. The type of research used is quantitative research with a survey method. The research source comes from primary data obtained through questionnaires distributed to taxpayers registered at KPP Pratama Cibitung. Data collection in the study was carried out by distributing questionnaires to respondents at the Cibitung Pratama Tax Service Office, namely to 100 respondents as Taxpayers. The analysis methods used are descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression analysis, f test, t test and coefficient of determination. The results of the study indicate that Tax Justice has a significant negative effect on tax evasion, Money Ethic has a significant positive effect on Tax Evasion and the possibility of fraud detection has a significant effect on tax evasion. It is hoped that further research will examine other factors that can influence tax evasion in more depth, in order to expand the discussion and for the government to be able to establish strict regulations related to tax evasion that can cause losses to the state.

Actions (login required)

View Item