PENGARUH TARIF DAN SISTEM PERPAJAKAN TERHADAP NIAT MELAKUKAN PENGGELAPAN PAJAK

Abstract

This study aims to examine whether tax rates and the taxation system affect the intention to commit tax evasion. This study took a sample of students at the Tamansiswa University of Yogyakarta. In this study the authors used a sampling technique using covenience sampling, in collecting data the authors used a questionnaire. From distributing the questionnaires, 100 respondents were obtained. The results of this study indicate that the tax rate has a positive effect on the intention to commit tax evasion. The tax system has no effect on the intention to commit tax evasion.