Pengaruh Sistem Perpajakan Dan Pemeriksaan Pajak Terhadap Penggelapan Pajak (TAX EVASION) Oleh Wajib Pajak Badan

Rahim, Hikmawati (2017) Pengaruh Sistem Perpajakan Dan Pemeriksaan Pajak Terhadap Penggelapan Pajak (TAX EVASION) Oleh Wajib Pajak Badan.

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Abstract

Tax revenue is essential as national development funding and public expenditure in the country and reflected in the state budget. Therefore, the government continues to boost sources of revenue from taxes. However, in reality there are many taxpayers who do not comply with tax laws by tax evasion. The research method used in this thesis is verification method with quantitative approach. The primary data collection was obtained from questionnaires and interviews. The resulting data were analysed descriptively and statistically with Structural Equation Modelling (SEM) analysis method using Partial Least Square (PLS) 2.0. The result shows that tax system and tax audit variable have significant negative effect on tax evasion.

Item Type: Article
Uncontrolled Keywords: Sistem Perpajakan, Pemeriksaan Pajak dan Penggelapan Pajak (Tax Evasion).
Subjects: S1-Final Project > Fakultas Ekonomi Bisnis > Akuntansi > 2017
Divisions: Universitas Komputer Indonesia > Fakultas Ekonomi
Universitas Komputer Indonesia > Fakultas Ekonomi > Akuntansi (S1)
Date Deposited: 31 Jan 2019 10:22
Last Modified: 31 Jan 2019 10:22
URI: https://repository.unikom.ac.id/id/eprint/57448

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