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PENGARUH NORMA SUBJEKTIF, TARIF PAJAK, DAN PEMERIKSAAN PAJAK TERHADAP TAX EVASION (STUDI PADA WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN KEGIATAN USAHA YANG TERDAFTAR DI KPP PRATAMA ILIR TIMUR PALEMBANG)

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This study aims to obtain empirical evidence of the effect of subjective norms, tax rates, and tax audits on tax evasion. The theoretical basis used in this research is Theory of Planned Behavior (TPB) and the theory of justice. The population used in the study is registered individual taxpayers who have businesses registered at KPP Pratama Ilir Timur Palembang. The sample method used was purposive sampling technique with a final total of 206 observations. The data analysis technique used is multiple regression analysis. The results of the study partially show that subjective norms and tax rates do not have a significant effect on tax evasion, while tax inspection has a significant effect on tax evasion.

Availability
Inventory Code Barcode Call Number Location Status
2007001740T42967T429672020Central Library (REFERENCES)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T429672020
Publisher
Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xvi, 66 hlm.; tab.; 28 cm.
Language
Indonesia
ISBN/ISSN
-
Classification
336.207
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Pajak penghasilan
Ekonomi Akuntansi
Specific Detail Info
-
Statement of Responsibility
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No other version available

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