The Influence of Tax System Perception, Tax Justice, Tax Rate, Tax Audit, Discrimination on Tax Embroidery Behaviour

Authors

  • Hamilah Hamilah Program studi Akutansi, Sekolah Tinggi Ilmu Ekonomi Y.A.I
  • Lydia Lydia Program studi Akutansi, Sekolah Tinggi Ilmu Ekonomi Y.A.I
  • Henni Henni Program studi Akutansi, Sekolah Tinggi Ilmu Ekonomi Y.A.I
  • Gusmiarni Gusmiarni Program studi Akutansi, Sekolah Tinggi Ilmu Ekonomi Y.A.I
  • Reschiwati Reschiwati Program studi Akutansi, Sekolah Tinggi Ilmu Ekonomi Y.A.I

DOI:

https://doi.org/10.31098/jgrcs.v2i1.881

Keywords:

Perceptions of Tax Evasion, Taxation System, Tax Justice, Tax Rates, Tax Audit and Discrimination

Abstract

This study intends to define and analyze the perceived effects of the tax system, tax justice, tax rates, tax audits, and discrimination on tax evasion behavior. Tax Evasion is the dependent variable here. In contrast, the independent variables are the perception of the taxation system, tax justice, tax rates, tax audit, and discrimination. The study has a population consisting of individual taxpayers enlisted at the Depok Sawangan Tax Office. The convenience sampling technique is used to select respondents. This research uses a quantitative method to obtain data from questionnaire instruments. The results of data analysis have been done by utilizing Structural Equation Modeling (SEM). Tax justice and tax audit had a significant effect on tax evasion behavior, while tax rates, taxation systems, and tax discrimination had no significant effect on tax evasion behavior, according to the study's findings.

References

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Rahman. (2019). The Effect of Justice, Taxation System, Discrimination, and the Possibility of Detecting Fraud on Taxpayers' Perceptions Regarding Tax Evasion Ethics. Syarif Hidayatullah State Islamic University Jakarta: Accounting Thesis.

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Suminarsasi, Supriyadi. 2017. "The Influence of Justice, Taxation System and Discrimination Against Taxpayer Perceptions Regarding Tax Embezzlement." Yogyakarta, PPJK 15 Gajah Mada University

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Published

2022-04-30

How to Cite

Hamilah, H., Lydia, L., Henni, H., Gusmiarni, G., & Reschiwati, R. (2022). The Influence of Tax System Perception, Tax Justice, Tax Rate, Tax Audit, Discrimination on Tax Embroidery Behaviour. Journal of Governance Risk Management Compliance and Sustainability, 2(1), 25–35. https://doi.org/10.31098/jgrcs.v2i1.881

Issue

Vol. 2 No. 1 (2022): April

Section

Articles

License

Copyright (c) 2022 Hamilah Hamilah, Lydia Lydia, Henni Henni, Gusmiarni Gusmiarni, Reschiwati Reschiwati

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