CD Skripsi
Pengaruh Persepsi Tax Justice, Detection Rate, Tax Rate, Dan Tax Information Technology Terhadap Tax Evasion (Studi Empiris Pada Wajib Pajak Badan Umkm Di Provinsiriau)
ABSTRACT
This research aims to determine the influence of perceptions of tax justice, detection rate, tax rate, and tax information technology on tax evasion. This research uses a sample of UMKM corporate tax pareys in Riau Province. The research used a purposive sampling method wtih a sample size of 96 respondents. Testing this research hypothesis uses SPSS software version 26. The results of the research show that perceptions of tax justice have an effect and significant on tax evasion, detetction rate have an effect and significant on tax evasion, tax rates have an effect and significant on tax evasion, an tax information technolgy has an effect and significant on tax evasion
Key words: tax justice, detection rate, tax rate, tax information technology, tax evasion.
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