@thesis{thesis,
		author={Sari  Diah Mita},
		title ={Pengaruh Moral Wajib Pajak, Tarif Pajak, dan Pemeriksaan Pajak Terhadap Persepsi Pengelapan Pajak},
		year={2022},
		url={http://repository.unismabekasi.ac.id/1375/},
		abstract={ABSTRACT
Diah Mita Sari (41183403180073)
The Influence of Tax payer Morale, Tax Rates, and Tax Audits on Perceptions of Tax Evasion
xiv + 79 pages + 1 chart + 17 tables + 2022 + 13 appendices
Keywords: Taxpayer Morale, Tax Rates, Tax Audit, Perception of Tax Evasion
This study aims to determine the effect of taxpayer morals on perceptions of tax evasion, the effect of tax rates on perceptions of tax evasion, and the effect of tax audits on perceptions of tax evasion.
This research is a quantitative method research. The population in this study are non-employee individual taxpayers who are registered at the North Bekasi Tax Service Office (KPP). The data used is primary data. The sample in this study collected 120 respondents using the accidental sampling method and using the Slovin formula. The analysis used to process the data is using spss 23.0
The results of this study indicate that taxpayer morale has a negative and significant effect on perceptions of tax evasion, tax rates have a positive and significant effect on perceptions of tax evasion, tax audits have a positive and significant effect on perceptions of tax evasion.
Bibliography : 37 ( 2008 - 2022)}
		}