PERCEPTIONS OF ACCOUNTING STUDENTS TOWARDS TAX EVASION ETHICS (EXPERIMENT S2 AND S3 ACCOUNTING STUDENT SRIWIJAYA UNIVERSITY PALEMBANG)
Daftar Isi:
- This study aims to analyze and test empirically: whether factors of justice, taxation, and discrimination affect tax evasion on S2 and S3 students. The theory used in this research is Attribution Theory. The population in this study were S2 and S3 accounting students at the Sriwijaya University Palembang campus. The sample used in this study uses quantitative descriptive methods. Data on this study were obtained primarily through questionnaires. The data analysis technique used is the Independent Sample T-Test hypothesis test. The results of this study indicate that factors of justice, the taxation system, and discrimination have a positive effect on tax evasion. Keywords : Perception, Tax Evasion, Justice, Taxation System, Discrimination