Pengaruh Locus Of Control dan Status Sosial Ekonomi Terhadap Persepsi Etis Konsultan Pajak Mengenai Penggelapan Pajak

., Nita (2021) Pengaruh Locus Of Control dan Status Sosial Ekonomi Terhadap Persepsi Etis Konsultan Pajak Mengenai Penggelapan Pajak. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to analyze the influence of locus of control and socioeconomic status on the ethical perceptions of tax consultants regarding tax evasion. The variables used in this study are locus of control, socioeconomic status and ethical perceptions of tax consultants regarding tax evasion. The data used in this research are primary data. The population in this study are all tax consultants in Indonesia. The sampling selection method used was purposive sampling and obtained 71 tax consultant respondents. Hypothesis testing carried out by using multiple linear regression analysis. The results of this study showed that locus of control has a positive effect on the ethical perception of tax consultants regarding tax evasion and socioeconomic status does not affect the ethical perceptions of tax consultants regarding tax evasion. Keywords: Locus Of Control, Socioeconomic Status, Tax consultant ethical perceptions regarding tax evasion

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