Daftar Isi:
  • This study aims to determine the effect of tax justice, money ethics, tax audit, technology and tax information on tax evasion. This study uses primary data types obtained from the distribution of questionnaires. The sampling method used is purposive sampling. The sample in this study amounted to 50 WPOP MSME actors in the East Surabaya area. The analytical technique used is multiple linear regression analysis using the SPSS 24 application. The results of this study indicate that tax justice, tax audit, technology and tax information have an effect on tax evasion, while money ethics has no effect on tax evasion. Keywords: Tax Justice, Money Ethics, Tax Audit, Tax Information and Technology, Tax Evasion.