PENGARUH PELAYANAN FISKUS DAN SOSIALISASI PERPAJAKAN TERHADAP PENGHINDARAN PAJAK

Salim, Jimmy (2018) PENGARUH PELAYANAN FISKUS DAN SOSIALISASI PERPAJAKAN TERHADAP PENGHINDARAN PAJAK. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

ABSTRACT This study aims to examine the effect of the tax authorities' services on tax avoidance, and the socialization of tax avoidance in small business owners in the Pasar 16 Ilir area. The theory used in this study is Theory Planned Behavior. The population in this study is a small business owner in Palembang. The sample in this study is 97 SMEs. The analysis technique used in explaining the influence between independent and dependent variables is multiple linear regression. The results showed that the tax authorities service variable had a negatif effect on tax avoidance for small business owners, the tax socialization variable did not affect tax avoidance for small business owners. Taxpayers realize that the results of the taxes they pay will be used by themselves and others even though in an indirect form. Keywords: Fiscus Service, Taxation Socialization, and Tax Avoidance.

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