Simamora, Gabriella Theresia Ester (2019) PENGARUH TARIF PAJAK DAN MORALITAS PAJAK TERHADAP PENGGELAPAN PAJAK (TAX EVASION). Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.
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Abstract
The study aimed to determine the effect of tax rates and tax morality on tax evasion. Convenience sampling technique was used to select 100 respondents as the sample of this study. Data were collected by distributing questionnaires to the sampel (taxpayers in Palembang). To analyze the data, this study implemented multiple linear regression analysis (with SPSS version 23). The results of this study revealed that tax rates significantly affected that tax evasion. Furthermore, it was also obtained that there was insignificant effect of tax morality on tax evasion. Keywords: tax rates, tax morality, tax evasion
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | tax rates ; tax morality ; tax evasion |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Theses - S1 > Accounting Study Program |
| Depositing User: | Chatarine Desi Kurniawati |
| Date Deposited: | 20 Jun 2022 08:24 |
| Last Modified: | 20 Jun 2022 08:24 |
| URI: | http://eprints.ukmc.ac.id/id/eprint/8137 |
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