Image of Pengaruh Pemeriksaan Pajak, Sistem Perpajakan Dan Sanksi Pajak Terhadap Persepsi Wajib Pajak Mengenai Penggelapan Pajak ( Tax Evasion ) (Studi Empiris Pengusaha Wajib Pajak Badan di KPP Pratama Pekanbaru Tampan)
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Pengaruh Pemeriksaan Pajak, Sistem Perpajakan Dan Sanksi Pajak Terhadap Persepsi Wajib Pajak Mengenai Penggelapan Pajak ( Tax Evasion ) (Studi Empiris Pengusaha Wajib Pajak Badan di KPP Pratama Pekanbaru Tampan)

This research aims to determine the influence of tax audits, the tax system, tax sanctions on taxpayers' perceptions regarding tax evasion. The population in this study were corporate taxpayer entrepreneurs at KPP Pratama Pekanbaru Tampa. Meanwhile, the sample in this study used the Slovin formula, namely 85 respondents. The data used in this research is primary data collected through a questionnaire survey. The data analysis technique used in this research is analysis with the SEM PLS 4 model. The results of this research indicate that tax audits, the tax system, and tax sanctions have an influence on taxpayers' perceptions regarding tax evasion. The practical implication of this research is the need to increase tax audits, improve the tax system, and increase tax sanctions to ensure taxpayers' perceptions regarding tax evasion.

Keywords: inspection taxes, tax system, tax sanctions, taxpayer perceptions regarding tax evasion

Ketersediaan
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Perpustakaan Universitas Riau 2002116650
2002116650
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
2002116650
Penerbit
Pekanbaru : Univerisitas Riau - FEB - Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2002116650
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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