PERSEPSI ETIKA DARI SUDUT PANDANG MAHASISWA STEI TERHADAP PENGGELAPAN PAJAK (TAX EVASION)

SISILIA RAHMAWATI, DIANNISA (2021) PERSEPSI ETIKA DARI SUDUT PANDANG MAHASISWA STEI TERHADAP PENGGELAPAN PAJAK (TAX EVASION). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui apakah ada perbedaan persepsi antara mahasiswa jurusan akuntansi dan manajemen mengenai penggelapan pajak dari sudut pandang sistem perpajakan, keadilan dan diskriminasi. Penelitian ini menggunakan data primer yang diperoleh melalui pengisian kuisioner. Metode pemilihan sampel pada penelitian ini menggunakan teknik purposive sampling, sampel pada penelitian ini sebanyak 91 responden. Analisis data menggunakan validitas dan reabilitas, uji statistik deskriptif, uji normalitas dan uji hipotesis menggunakan metode independent sampel t-test menunjukkan bahwa terdapat perbedaan persepsi antara mahasiswa jurusan akuntansi dan manajemen mengenai penggelapan pajak dari sudut pandang sistem perpajakan, keadilan dan diskriminasi. ABSTRACT This study aims to determine whether there are differences in perceptions between students majoring in accounting and management regarding tax evasion from the point of view of the taxation system, justice and discrimination. This study uses primary data obtained through filling out questionnaires. The sample selection method in this study using purposive sampling technique, the sample in this study was 91 respondents. Data analysis using validity and reliability, descriptive statistical test, normality test and hypothesis testing using the independent sample t-test method shows that there are differences in perceptions between students majoring in accounting and management regarding tax evasion from the point of view of taxation systems, justice and discrimination.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorMERLIYANA, MERLIYANANIDN0312017602merliyana@stei.ac.id
Subjects: Akuntansi > Perpajakan
Divisions: S1 Akuntansi
Depositing User: Diannisa Sisilia Rahmawati
Date Deposited: 31 May 2021 02:46
Last Modified: 31 May 2021 02:46
URI: http://repository.stei.ac.id/id/eprint/4340

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