DETEKSI TAX EVASION MELALUI TARIF PAJAK DAN PELAYANAN FISKUS

Eni Suharti, Dewi Rachmania

Abstract


The research is aimed to analyzed the tax evasion which is caused by the application of tax rates and tax officer services, the benefits of this research are expected to provide a point of view to the tax payers in understanding tax evasion. The large number of tax evasion ceses carried out by corporate tax payers caused the realization of tax revenue not be reach.Data analiysis method in this researched used is a linear regression model , t and f test and coefisien of determination with a population of 98 is obtained from the Slovin formula.The result of this reseach show indicates that the application of the tax rate does not effect tax evasion while the service of tax officers has a negative effect  on tax evasion.in the simultaneously the result of this reseach indicates the variable tax rates and tax authorities effect the tax evasion.


Full Text:

PDF

References


Fallis, A.(2013). Pengaruh Keadilan, Sistem Perpajakan, Diskriminasi, Dan Kemungkinan Terdeteksi Kecurangan Terhadap Persepsi Wajib Pajak Mengenai Etika Penggela. Journal of Chemical Information and Modeling.

Halim, Abdul Et.Al ( 2016 ) , Perpajakan, Salemba Empat, Jakarta

Handayani, A., & Cahyonowati, N. (2014). Faktor-Faktor Yang Mempengaruhi Persepsi Wajib Pajak Mengenai Penggelapan Pajak. Journal of Accounting2, Diponegoro. Semarang.

Kurniawati, M. (2014). Analisis Keadilan Pajak, Biaya Kepatuhan, Dan Tarif Pajak Terhadap Persepsi Wajib Pajak Mengenai Penggelapan Pajak Di Surabaya Barat. Tax & Accounting Review. Surabaya.

Mukharoroh, A. H. (2014). Analisis Faktor-Faktor Yang Mempengaruhi Persepsi Wajib Pajak Mengenai Penggelapan Pajak(Studi Empiris pada Wajib Pajak Pribadi di Kota Semarang). Universitas Diponegoro. Semarang.

Permatasari, Inggrid, H. L. (2013). Minimalisasi Tax Evasion Melalui Tarif Pajak, (Studi Empiris pada Wajib Pajak Orang Pribadi di Wilayah KPP Pratama Pekanbaru Senapelan). Diponegoro Journal of Accounting. Semarang

Priantara, Diaz (2012) Perpajakan Indonesia, Mitra Wacana media

Resmi, Siti, ( 2014 )Perpajakan, Edisi 8, Jakarta, salemba Empat

Siregar, Y. A., Saryadi., & Listyorini, S. (2007). Pengaruh Pelayanan Fiskus dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi Empiris Terhadap Wajib Pajak di Semarang Tengah). Jurnal Ilmu Administrasi Bisnis. Semarang.

Surbakti, T. A. . (2012). Pengaruh Karakteristik Perusahaan Dan Reformasi Perpajakan Terhadap Penghindaran Pajak Di Perusahaan Industri Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun. Skripsi.

Suminarsasi, Wahyu, dan Supriyadi. (2011). Pengaruh Keadilan, Sistem Perpajakan dan Diskriminasi Terhadap Persepsi Wajib Pajak Mengenai Penggelapan Pajak. Tesis Universitas Gajah Mada. Yogjakarta.

Sustainability, E. (2014). The Determinants of Tax Evasion in Pakistan-a Case Study of Southern Punjab.International Journal of Development and Economic Sustainability.Pakistan.

Waluyo,( 2013 ) Perpajakan Indonesia, Edisi 11, Jakarta, Salemba Empat

Wanarta, Feby Eileen; Mangoting, Y. (2014). Pengaruh Sikap Ketidakpatuhan Pajak, Norma Subjektif, dan Kontrol Perilaku yang Dipersepsikan terhadap Niat Wajib Pajak Orang Pribadi untuk Melakukan Penggelapan Pajak. Tax & Accounting .


Refbacks

  • There are currently no refbacks.