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PENGARUH PENGETAHUAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP PENGHINDARAN PAJAK
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Institusion
Universitas Katolik Musi Charitas
Author
Natasya, Irene
Subject
H Social Sciences (General) 
Datestamp
2022-06-14 01:37:49 
Abstract :
This study aims to determine whether the knowledge and awareness variables of taxpayers have an influence on tax avoidance. The theory used in this study is Theory of Planned Behavior. The data used in this study are primary data in the form of questionnaires. Samples are applied using purposive sampling. The study sample was a taxpayer who paid taxes in the city of Palembang as many as 100 respondents. The statistical model used to test the hypothesis in this study is multiple linear analysis with the help of SPSS version 20. The results of the research obtained indicate that knowledge of taxation does not affect tax avoidance and awareness of taxpayers negatively influences tax avoidance. Keywords: knowledge of taxation, taxpayer awareness and tax avoidance 
Institution Info

Universitas Katolik Musi Charitas