PENGARUH TARIF DAN SISTEM PERPAJAKAN TERHADAP NIAT MELAKUKAN PENGGELAPAN PAJAK

  • Dewi Kusuma Wardani Universitas Sarjanawiyata Tamansiswa
  • Nurfitri Rahmawatiningsih Universitas Sarjanawiyata Tamansiswa
Keywords: Tax rates, Tax systems, Tax evasion

Abstract

This Research examine whether the tax rates, tax systems, the intention to commit tax evasion. The research collected a sample from students majors at Sarjanawiyata Tamansiswa Yogyakarta University. The sample in this study is determined by sampling convenience method. The data collected with the distribution of questionnaires. Number of  questionnaires processed was 100 questionnaires. The result of the research indicates that Tax rates has positif on intention to commit tax evasion. Tax system has no influenceon intention to commit tax evasion.

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Published
2022-12-02
How to Cite
Wardani, D. K., & Rahmawatiningsih, N. (2022). PENGARUH TARIF DAN SISTEM PERPAJAKAN TERHADAP NIAT MELAKUKAN PENGGELAPAN PAJAK. Jurnal Bina Akuntansi, 10(1), 73-94. https://doi.org/10.52859/jba.v10i1.281