CD Skripsi
Pengaruh Love Of Money, Sanksi Pajak, Dan Keadilan Pajak Terhadap Persepsi Wajibpajak Mengenai Etika Penggelapan Pajak (Studi Empiris Pada Wajib Pajak Umkm Kpp Pratamapekanbaru Tampan)
ABSTRACT
The purpose of this study was to test and analyse the effect of love of money,
tax sanctions, and tax justice on taxpayers' perceptions of tax evasion ethics. The
population in this study were active MSME taxpayers registered at KPP Pratama
Pekanbaru Tampan, totalling 26,684 taxpayers. the number of samples used in this
study were 100 respondents. The sampling technique used in this study was the
convience sampling method. The type of data used is quantitative data sourced from
primary data. The data collection technique used a questionnaire. The results
showed that love of money, tax penalties, and tax justice affect taxpayers'
perceptions of the ethics of tax evasion.
Keywords: Love of money, tax sanctions, tax justice, taxpayers' perceptions of tax
evasion ethics
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