CD Skripsi
Pengaruh Love Of Money, Sistem Perpajakan, Keadilan Perpajakan Dan Trust In Government Terhadap Persepsi Mahasiswa Akuntansi Mengenai Etika Penghindaran Pajak (Studi Mahasiswa Akuntansi Universitas Riau)
This study aims to determine the effect of love of money on ethical perceptions of
accounting students on tax avoidance ethics, the effect of the taxation system on
ethical perceptions of accounting students on tax avoidance ethics, the effect of tax
justice on ethical perceptions of accounting students on tax avoidance ethics, about
the effect of trust in government on ethical perceptions of accounting students on
tax avoidance ethics.
The population of this study were students of the University of Riau with an
accounting study program that took tax specialisation. The number of samples in
this study was calculated using the Solvin formula in order to obtain a total sample
size of 132 students. To determine the selected sample for each factor, a
proportional stratified random sampling technique was used. The data analysis
used in this research is Smart PLS, while the data used is a questionnaire that has
been filled in by each respondent.
The results of this study indicate that love of money affects the ethical perceptions
of accounting students regarding tax avoidance ethics, the taxation system affects
the ethical perceptions of accounting students regarding tax avoidance ethics, tax
justice affects the ethical perceptions of accounting students regarding tax
avoidance ethics, trust in government has an effect on tax avoidance ethics ethical
perceptions of accounting students regarding tax avoidance ethics.
Keywords: Love of Money, Taxation System, Tax Justice, Trust in Government, Tax
avoidance.
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