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.


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References


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DOI: http://dx.doi.org/10.31000/sinamu.v1i0.2222

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