The Influence Of Tax Justice And Tax Understanding On Tax Evavasion (Perceptions Of Students' Accounting Study Program, Faculty Of Economics, Indonesian Advent University)
Abstract
Study intended for evaluate impact justice as well as understanding tax on embezzlement tax according to perception student at Indonesian Adventist University, Accounting Study Program, Faculty of Economics. Respondent involved as many as 55, were obtained past method purposive sampling. Device SPSS version 22 software was used in analyze regression multiple. Acquisition studies found: (1) justice tax No influential to embezzlement tax (2) understanding tax No influential to embezzlement taxes and (3) justice taxes and understanding tax No influential to embezzlement tax
Downloads
References
Bailey, K. D. (1994). Methods of Social Research (4th ed). The Free Press.
CNBC Indonesia. (2023a). Dismissed Disrespectfully, Rafael Alun's 5 Sins When He Was a Tax Civil Servant CNBC Indonesia. https://www.cnbcindonesia.com/news/20230314124249-4-421512/dipecat-tak-unjung-5-dosa-rafael-alun-saat-jadi-pns-pajak
CNBC Indonesia. (2023b). Evading Taxes, These Two Suspects Cost the State a Loss of IDR 244 Billion! CNBC Indonesia. https://www.cnbcindonesia.com/news/20230205140850-4-411105/gelapkan-pajak-dua-tersangka-ini-bikin-negara-rugi-rp244m
Fitria, KI, & Wahyudi, D. (2022). THE INFLUENCE OF TAXATION'S UNDERSTANDING OF TAX RATES, TAX SANCTIONS, AND TAX FAIRNESS ON STUDENTS' PERCEPTIONS REGARDING TAX EVADE. KRISNA Journal: Accounting Research Collection 14 (1), 15. https://ejournal.warmadewa.ac.id/index.php/krisna
Gunadi. (2020). INVESTIGATIONS, INVESTIGATIONS AND TAX INVESTIGATIONS (A. Kurniawan (Ed.)). Directorate General of Taxes Head Office Employee Cooperative.
Ikhsan, AYK, Bawono, IR, & Mustofa, RM (2021). THE INFLUENCE OF TAX FAIRNESS, TAXATION SYSTEM, TECHNOLOGY AND INFORMATION, AND DISCRIMINATION ON INDIVIDUAL TAXPAYER'S PERCEPTIONS REGARDING THE ETHICS OF TAX EVADE. Journal of Accounting 8 (1), 15.
Kompas.com. (2023). The story of Gaius Tambunan, a 31 year old Class IIIA tax employee who has tens of billions in assets Kompas.Com. https://www.kompas.com/tren/read/2023/02/23/180000165/cerita-gayus-tambunan-pegawai-pajak-golongan-iiia-usia-31-tahun-yang-punya?page=all
Mardiasmo. (2019). TAXATION 2019 Edition (D. Arum (Ed.)). ANDI.
Marlina. (2018). Analysis of Factors That Influence Individual Taxpayers' Perceptions Regarding Tax Evasion (Empirical Study at KPP Pratama Lubuk Pakam). Pundi Journal 2 (2), 18.
Marsyahrul, T. (2006). Introduction to Taxation Grasindo. https://www.google.co.id/books/edition/Penantar_Perpajakan_Rev/V2kQeUCsHUIC?hl=en&gbpv=0
Pitoyo, BS (2022). Determinants of Individual Taxpayer Perceptions Regarding Tax Evasion. The Enlightener: Scientific Journal of the Muhammadiyah University of Buton 8 (2), 14. https://doi.org/https://doi.org/10.35326/pencerah.v8i2.2054
Pohan, CA (2013). TAX MANAGEMENT Tax and Business Planning Strategy PT Gramedia Pustaka Utama. https://www.google.co.id/books/edition/Manajemen_Perpajakan_Strategi_Peplanana/pt NCDwAAQBAJ?hl=id&gbpv=1&dq=pajak&printsec=frontcover
Purnayasa, IKW (2022). THE INFLUENCE OF TAX SANCTIONS AND TAX JUSTICE ON ACCOUNTING STUDENTS' PERCEPTIONS REGARDING TAX evasion. UDAYANA UNIVERSITY E-JOURNAL OF ECONOMICS AND BUSINESS 11 (4), 12. https://ojs.unud.ac.id/index.php/EEB/index
Purwanto, EA, & Sulistyastuti, DR (2017). Quantitative Research Methods for Public Administration and Social Problems (Second Edition). GAVA MEDIA PUBLISHERS.
Rawls, J. (1999). A Theory of Justice Harvard University Press.
Santana, R., Tanno, A., & Misra, F. (2020). THE INFLUENCE OF JUSTICE, TAX SANCTIONS AND UNDERSTANDING OF TAXATION ON INDIVIDUAL TAXPAYER'S PERCEPTIONS REGARDING TAX evasion. Journal of Benefita 5 (1), 16. https://doi.org/10.22216/jbe.v5i1.4939
SINDOnews. (2021). Job Opportunities for Accounting Graduates, Number 4 Most Famous Sindonews.Com. https://edukasi.sindonews.com/read/631735/211/peluang-kerja-lulusan-akuntansi-nomor-4-terkenal-paling-basah-1639757562?showpage=all
Soemarso. (2007). Taxation: A Comprehensive Approach Salemba Four. https://www.google.co.id/books/edition/Perpajakan_Pendasaran_Komprehensif/SDhknMsorG4C?hl=id&gbpv=1&dq=perpajakan+besar&pg=PA145&printsec=frontcover
Suandy, E. (2008). Tax Planning (M. Teresa (Ed.); 4th Edition). Salemba Four. https://www.google.co.id/books/edition/Peplanan_Pajak_ed_4_HVS/Iz1lcvDCBQ4C?hl=id&gbpv=1&dq=suandy&pg=PT2&printsec=frontcover
Sugiyono. (2017). QUANTITATIVE, QUALITATIVE, AND R&D RESEARCH METHODS ALPHABET.
Suwandoko. (2023). TAX evasion & its resolution. In A. Iftitah (Ed.), Tax Law in Indonesia (p. 310). Sada Kurnia Pustaka. https://www.google.co.id/books/edition/Hukum_Pajak_di_Indonesia/5zLEEAAAQBAJ?hl=en&gbpv=0
Tumewu, J., & Wahyuni, W. (2018). PERCEPTIONS OF ECONOMICS FACULTY STUDENTS REGARDING TAX EVAGE (STUDY ON ECONOMICS FACULTY STUDENTS, WIJAYA KUSUMA UNIVERSITY, SURABAYA). JIAFE (Scientific Journal of Accounting, Faculty of Economics) 4 (1), 18. https://journal.unpak.ac.id/index.php/jiafe
WorldData.info (2023). https://www.worlddata.info/developing-countries.php
Copyright (c) 2024 Elizabeth Vania Permata, Remista Simbolon
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
An author who publishes in the EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis agrees to the following terms:
Author retains the copyright and grants the journal the right of first publication of the work simultaneously licensed under the Creative Commons Attribution-ShareAlike 4.0 License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal
Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. For the new invention, authors are suggested to manage its patent before published. The license type is CC-BY-SA 4.0.
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.