CD Skripsi

Pengaruh Pemahaman Perpajakan, Sistem Pajak, Sanksi Pajak, Keadilan Pajak Terhadap Penggelapan Pajak (Studi Kasus Pada Wajib Pajak Orang Pribadi Yang Terdaftar Di Kantor Pelayanan Pajak (Kpp) Pratama Pekanbaru Senapelan Tahun 2023)

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DINA AUFA RANGKUTI
The study on tax evasion is necessary to reveal the factors responsible for it
and its effect on state revenue. This research can also provide an overview of
taxpayer behavior in fulfilling their tax obligations. This study aimed to determine
the effects of tax understanding, the tax system, tax penalties, and tax fairness on
tax evasion among individual taxpayers registered at the Pekanbaru Senapelan Tax
Office in 2023. The population in this study were individual taxpayers registered at
the Pekanbaru Senapelan Primary Tax Office, totaling 51,528 taxpayers. The
sample in this study consisted of 100 taxpayers, calculated using the Slovin formula,
as the population size was known with certainty and was able to provide an
accurate calculation to determine the sample size. The sampling method used in
this study was convenience sampling. The analysis tool used was Smart PLS 4. The
results of this study indicated that taxation understanding had an effect on tax
evasion, the tax system had no effect on tax evasion, tax penalties had an effect on
tax evasion, and tax fairness had an effect on tax evasion.
Keywords: Tax Understanding, Tax System, Tax Penalties, Tax Fairness, Tax
Evasion

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102110022

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102110022

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

daus

Versi lain/terkait

Lampiran Berkas

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