TY - JOUR AU - Dewi Kusuma Wardani AU - Nurfitri Rahmawatiningsih PY - 2022/12/02 Y2 - 2024/03/28 TI - PENGARUH TARIF DAN SISTEM PERPAJAKAN TERHADAP NIAT MELAKUKAN PENGGELAPAN PAJAK JF - Jurnal Bina Akuntansi JA - JBA VL - 10 IS - 1 SE - Articles DO - 10.52859/jba.v10i1.281 UR - https://wiyatamandala.e-journal.id/JBA/article/view/281 AB - 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. ER -