PENGALOKASIAN PAJAK DAN MORALITAS PAJAK TERHADAP PENGGELAPAN PAJAK (TAX EVASION)

Fransiska, Dian (2018) PENGALOKASIAN PAJAK DAN MORALITAS PAJAK TERHADAP PENGGELAPAN PAJAK (TAX EVASION). Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

ABSTRACT This study aims to determine whether tax discrimination variables, the appropriateness of tax appropriations and tax morality have an influence on tax evasion (tax evasion). The theory used in this research is attribution theory and social learning theory. The population in this study are tax payers of individuals who are domiciled in the city of Palembang. Selection of sempel using convenience sampling method with the number of samples of 100 samples. The data analysis technique used is multiple liniear regression analysis with the help of SPSS ver program. 22. The results obtained show that tax discrimination affect tax evasion, while the variable of appropriateness of tax and tax morality does not affect tax evasion. Keywords: discrimination, appropriateness of taxation, tax morality, tax evasion.

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