Pengaruh Pemahaman Perpajakan dan Love of Money Terhadap Penggelapan Pajak Pada UMKM Salon dan Barbershop di Kota Palembang

Anggelia, Tia Tivvanka (2021) Pengaruh Pemahaman Perpajakan dan Love of Money Terhadap Penggelapan Pajak Pada UMKM Salon dan Barbershop di Kota Palembang. Undergraduate thesis, Unveritas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine the effect of understanding taxation and love of money on tax evasion by focusing on UMKM salons and barbershops in the city of Palembang. The data used is primary data. The population in this study is UMKM salon and barbershop in the city of Palembang. The sampling technique in this study is a probability sampling method with the sampling technique used is random sampling and obtained 89 respondents. The analysis technique used is validity test, reliability test, normality test, classical assumption test consisting of multicollinearity test and heteroscedasticity test, multiple linear regression analysis test, and hypothesis testing consisting of f test, t test, and coefficient of determination test (R2). The results of this study indicate that understanding of taxation has no effect on tax evasion and love of money has a positive effect on tax evasion. Keywords : Tax Evasion, Tax Understanding, Love Of Money

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