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PENGARUH DISKRIMINASI PAJAK, PEMAHAMAN PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP PERSEPSI PENGGELAPAN PAJAK PADA KPP PRATAMA SERPONG

Main Authors: Wulandari, Liana Novi, Sanulika, Aris
Format: Article info application/pdf eJournal
Bahasa: eng
Terbitan: Publika Citra Media , 2024
Subjects:
Tax Discrimination
Understanding Taxation
Tax Sanctions
Perception of Tax Evasion
KPP Pratama Serpong
Online Access: https://jurnal.publikacitramedia.com/index.php/jna/article/view/6
https://jurnal.publikacitramedia.com/index.php/jna/article/view/6/4
ctrlnum article-6
fullrecord <?xml version="1.0"?> <dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">PENGARUH DISKRIMINASI PAJAK, PEMAHAMAN PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP PERSEPSI PENGGELAPAN PAJAK PADA KPP PRATAMA SERPONG</title><creator>Wulandari, Liana Novi</creator><creator>Sanulika, Aris</creator><subject lang="en-US">Tax Discrimination</subject><subject lang="en-US">Understanding Taxation</subject><subject lang="en-US">Tax Sanctions</subject><subject lang="en-US">Perception of Tax Evasion</subject><subject lang="en-US">KPP Pratama Serpong</subject><description lang="en-US">This research aims to examine the influence of tax discrimination, understanding of taxation, and tax sanctions on perceptions of tax evasion. This research uses quantitative methods with an associative approach. The population is known to be 49,019 taxpayers, which is determined by the Slovin formula. The research sample was 100 respondents registered at KPP Pratama Serpong using SPSS version 25. The sampling technique used probability sampling with multiple linear regression analysis. Based on the research results, it shows that tax discrimination, understanding taxes and tax sanctions influence the perception of tax evasion both partially and simultaneously.</description><publisher lang="en-US">Publika Citra Media</publisher><date>2024-01-01</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>https://jurnal.publikacitramedia.com/index.php/jna/article/view/6</identifier><identifier>10.62237/jna.v1i1.6</identifier><source lang="en-US">Jurnal Nusa Akuntansi; Vol. 1 No. 1 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 1 Januari Tahun 2024; 72-91</source><source>3031-8076</source><source>3031-805X</source><language>eng</language><relation>https://jurnal.publikacitramedia.com/index.php/jna/article/view/6/4</relation><rights lang="en-US">Copyright (c) 2023 Liana Novi Wulandari</rights><rights lang="en-US">https://creativecommons.org/licenses/by-sa/4.0</rights><recordID>article-6</recordID></dc>
language eng
format Journal:Article
Journal
Other:info:eu-repo/semantics/publishedVersion
Other
File:application/pdf
File
Journal:eJournal
author Wulandari, Liana Novi
Sanulika, Aris
title PENGARUH DISKRIMINASI PAJAK, PEMAHAMAN PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP PERSEPSI PENGGELAPAN PAJAK PADA KPP PRATAMA SERPONG
publisher Publika Citra Media
publishDate 2024
topic Tax Discrimination
Understanding Taxation
Tax Sanctions
Perception of Tax Evasion
KPP Pratama Serpong
url https://jurnal.publikacitramedia.com/index.php/jna/article/view/6
https://jurnal.publikacitramedia.com/index.php/jna/article/view/6/4
contents This research aims to examine the influence of tax discrimination, understanding of taxation, and tax sanctions on perceptions of tax evasion. This research uses quantitative methods with an associative approach. The population is known to be 49,019 taxpayers, which is determined by the Slovin formula. The research sample was 100 respondents registered at KPP Pratama Serpong using SPSS version 25. The sampling technique used probability sampling with multiple linear regression analysis. Based on the research results, it shows that tax discrimination, understanding taxes and tax sanctions influence the perception of tax evasion both partially and simultaneously.
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collection Jurnal Nusa Akuntansi
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subject_area AKUNTANSI
city KOTA TANGERANG
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first_indexed 2024-06-13T03:55:51Z
last_indexed 2024-06-13T09:24:50Z
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