DETERMINANTS AND MITIGATION FACTORS OF TAX EVASION : INDONESIA EVIDENCE

  • Yolisia Framita Agus Sekolah Tinggi Ilmu Ekonomi Sutaatmadja, Subang, Indonesia
  • Indah Umiyati Sekolah Tinggi Ilmu Ekonomi Sutaatmadja, Subang, Indonesia
  • Asep Kurniawan Sekolah Tinggi Ilmu Ekonomi Sutaatmadja, Subang, Indonesia
Keywords: Justice, System Understanding, Tariffs, Tax Sanctions, Tax Evasion

Abstract

This study aims to determine the effect of justice, system, understanding, tax rates and sanctions on tax evasion. The method used in this study is descriptive quantitative by using primary data. The technique of collecting data with a questionnaire distributed to corporate taxpayers registered at Pratama KPP with a sample of 110 respondents. Data analysis in this study is multiple regression with SPSS version 22 program.

The results of this study indicate that understanding taxation affects tax evasion. While justice, system, tax rates and sanctions have no effect on tax evasion.

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Published
2019-09-30
How to Cite
Agus, Y., Umiyati, I., & Kurniawan, A. (2019). DETERMINANTS AND MITIGATION FACTORS OF TAX EVASION : INDONESIA EVIDENCE. ACCRUALS (Accounting Research Journal of Sutaatmadja), 3(2), 226-246. https://doi.org/10.35310/accruals.v3i2.117