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PENGARUH PERSEPSI WAJIB PAJAK ORANG PRIBADI PEKERJAAN BEBAS ATAS TAX RATE DAN PENALTY RATE TERHADAP TAX EVASION (Studi Empiris: KPP MULYOREJO)

Main Authors: Ma’ruf, Mujahid, Mustikasari, Elia
Format: Article info application/pdf Journal
Bahasa: eng
Terbitan: Universitas Airlangga , 2018
Subjects:
perception
tax evasion
tax rate
tax penalty
Online Access: http://e-journal.unair.ac.id/BAKI/article/view/7937
http://e-journal.unair.ac.id/BAKI/article/view/7937/4735
Daftar Isi:
  • The aim of this research is to test about taxpayer’s perception of freelance of tax rate and penalty rate toward tax evasion.The dependent variable in the study was perception of tax evasion. The independent variable research were perception of tax rate and penalty rate. Population in this research is freelance taxpayers who have taxpayment card. The amount of sample used is 100 respondens collected with accidental sampling. Data program using SPSS (Statistical Product and Service Solution) version 18. Analysis method used in this research is multiple linear regression, determination coefficients (R2), and differential test of t-test.The research results showing that tax rate variable has the positive significant influence to tax evasion. Penalty rate has the negative significant influence to tax evasion.

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