Fajarwati, Diana and Maghfiroh, Dhinda (2016) PERSEPSI WAJIB PAJAK MENGENAI PENGARUH KEADILAN, SISTEM PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP PENGGELAPAN PAJAK (Survey terhadap UMKM di Bekasi). JRAK: Jurnal RIset Akuntansi dan Komputerisasi, 7 (1). pp. 39-55. ISSN 2581-2343
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6. 2016-JRAK Vol 7 No. 1_Persepsi Wajib Pajak.pdf Download (227kB) |
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6. PERSEPSI WAJIB PAJAK MENGENAI PENGARUH KEADILAN, SISTEM PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP PENGGELAPAN PAJAK (Survey terhadap UMKM di Bekasi).pdf Download (3MB) |
Abstract
This study aimed to determine of tax payers perception about the effect of justice, tax system, and tax sanctions to the tax evasion (surveys to Small Medium Entities in Bekasi). Purposive sampling is used, DQG UHVXOW �� 60(¶V DVWKH UHVSRQGHQWV�/LQHDU UHJUHVVLRQLV XVHG DVWKH DQalysis data technique. The results show that justice did not effect to tax evasion, but tax system and tax sanction have negatively significant impact to tax evasion. Keywords: Tax payers perception, tax justice, tax system, tax sanction, tax evasion
Item Type: | Article |
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Keywords / Kata Kunci: | Tax payers perception, tax justice, tax system, tax sanction, tax evasion |
Subjects: | Perpajakan Pajak |
Faculty: | Fakultas Ekonomi > Akuntansi S1 |
Depositing User: | Mr Feby Heryanto., S.Sos |
Date Deposited: | 12 Jun 2023 07:13 |
Last Modified: | 12 Jun 2023 08:24 |
URI: | http://repository.unismabekasi.ac.id/id/eprint/2847 |
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