Pengaruh Keadilan Pajak, Pengetahuan dan Pemahaman Pajak Terhadap Praktik Penghindaran Pembayaran Pajak Kendaraan Bermotor di Kota Palembang

Yaniko, Wennie (2018) Pengaruh Keadilan Pajak, Pengetahuan dan Pemahaman Pajak Terhadap Praktik Penghindaran Pembayaran Pajak Kendaraan Bermotor di Kota Palembang. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

ABSTRACT The purpose of this study is to examine the influence of tax fairness, tax knowledge and understanding to tax avoidance in Palembang. The theory in this study are the theory of asimetric information and theory of attribution. Sample of this study is the tax payers who have more than one four-wheel vehicle and have income. Total sample in this study is 100 respondents. Test equipment that were used is linear regression to determine the influence of tax fairness and tax knowledge and understanding. The result of this study shows that both tax fairness and tax knowledge and understanding have negative influence to the practice of vehicle tax payment avoidance in Palembang. Keywords: tax fairness, tax knowledge and understanding, tax avoidance

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