Pengaruh Sanki Perpajakan, Kepercayaan Pada Pemerintah, Keadilan Perpajakan Dan Pandemi Covid-19 Terhadap Penggelapan Pajak
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Institusion
Universitas Islam 45
Author
Ambari, Elita
Subject
Perpajakan
Datestamp
2022-10-10 07:40:31
Abstract :
This study aims to examine the effect of tax sanctions, trust in the government, tax justice and the covid-19 pandemic on tax evasion. The total population of respondents studied was 103 samples. The sample in this study was determined based on the accidental sampling method, data was collected by distributing questionnaires through google form. The data analysis technique used is multiple linear regression analysis. Data processing using SPSS (Statistical Product and Service Solution) version 23 program. The results of this study indicate that tax justice and the covid19 pandemic have a positive and significant effect on tax evasion. Meanwhile, tax sanctions and trust in the government have no effect on tax evasion. So the implication of this research is for the government to make fair regulations, impartially anywhere, and implement a good tax system in order to create trust in the public to carry out their tax obligations so that people can make choices not to commit tax evasion in order to achieve increased tax revenues.
This study aims to examine the effect of tax sanctions, trust in the government, tax justice and the covid-19 pandemic on tax evasion. The total population of respondents studied was 103 samples. The sample in this study was determined based on the accidental sampling method, data was collected by distributing questionnaires through google form. The data analysis technique used is multiple linear regression analysis. Data processing using SPSS (Statistical Product and Service Solution) version 23 program. The results of this study indicate that tax justice and the covid19 pandemic have a positive and significant effect on tax evasion. Meanwhile, tax sanctions and trust in the government have no effect on tax evasion. So the implication of this research is for the government to make fair regulations, impartially anywhere, and implement a good tax system in order to create trust in the public to carry out their tax obligations so that people can make choices not to commit tax evasion in order to achieve increased tax revenues.
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