Pengaruh Intensitas Pemeriksaan Pajak dan Kepercayaan Pada Otoritas Pemerintah Terhadap Penggelapan Pajak di Kota Palembang

Berlian, Mellisa (2020) Pengaruh Intensitas Pemeriksaan Pajak dan Kepercayaan Pada Otoritas Pemerintah Terhadap Penggelapan Pajak di Kota Palembang. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

The purpose of this research is to examine the influence of intensitiy of tax audits and trust in government authorities for tax evasion. The theory used in this research is Theory of Planned Behavior. The population in this research are all corporate taxpayers, specifically in Palembang private companies. There are 100 respondents that suit the sample criteria, which were selected using the proposive sampling method. Data analysis arrangement in this research is multiple linear regression analysis. The result of this study signify that the variable of intensity of tax audits and trust in government authorities provide negative influence for tax evasion in Palembang.

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