Pengaruh Pemahaman Perpajakan, Keadilan, Self Assessment System, dan Pelayanan Aparat Pajak terhadap Tindakan Tax Evasion
Daftar Isi:
- This study aims to examine the effect of understanding of taxation, justice, self-assessment system, and service of tax officials on tax evasion actions. The population in this study were all MSME taxpayers registered at KPP Pratama Tarakan. Based on data from Disperindagkop and UMKM Tarakan obtained a total of 65 registered SMEs. From the data of 65 SMEs, 48 respondents were obtained as a sample. The sample selection in this study used the convenience sampling method. The analysis technique used is multiple linear regression with SPSS 25 software. The test results show that the self-assessment system has an effect on tax evasion actions, while understanding of taxation, justice, and service of tax officials has no effect on tax evasion actions.