PENGARUH PENGETAHUAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP PENGHINDARAN PAJAK

Natasya, Irene (2019) PENGARUH PENGETAHUAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP PENGHINDARAN PAJAK. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine whether the knowledge and awareness variables of taxpayers have an influence on tax avoidance. The theory used in this study is Theory of Planned Behavior. The data used in this study are primary data in the form of questionnaires. Samples are applied using purposive sampling. The study sample was a taxpayer who paid taxes in the city of Palembang as many as 100 respondents. The statistical model used to test the hypothesis in this study is multiple linear analysis with the help of SPSS version 20. The results of the research obtained indicate that knowledge of taxation does not affect tax avoidance and awareness of taxpayers negatively influences tax avoidance. Keywords: knowledge of taxation, taxpayer awareness and tax avoidance

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: knowledge of taxation ; taxpayer awareness ; tax avoidance
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Chatarine Desi Kurniawati
Date Deposited: 14 Jun 2022 01:37
Last Modified: 14 Jun 2022 01:37
URI: http://eprints.ukmc.ac.id/id/eprint/8067

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