SAFSI, M ARMAN (2022) PENGARUH KEADILAN, SISTEM PERPAJAKAN, TARIF PAJAK DAN DISKRIMINASI TERHADAP PERSEPSI MAHASISWA TENTANG PENGGELAPAN PAJAK (Studi Empiris Pada Mahasiswa Sekolah Tinggi Ilmu Ekonomi Indonesia). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh keadilan, sistem perpajakan, tarif pajak dan diskriminasi terhadap persepsi mahasiswa tentang penggelapan pajak. Penelitian ini menggunakan strategi penelitian kuantitatif dengan jenis penelitian survey dengan program SPSS 25. Populasi dari penelitian ini adalah seluruh seluruh mahasiswa Sekolah Tinggi Ilmu Ekonomi Indonesia Rawamangun. Sampel ditentukan berdasarkan rumus Slovin, sehingga didapatkan sampel sebanyak 96 responden. Metoda pengumpulan data menggunakan menggunakan kuisioner dengan menyebarkan google forms. Berdasarkan hasil analisis regresi linier data panel dengan tingkat signifikansi 5% maka hasil penelitian ini menyimpulkan bahwa : (1) Keadilan berpengaruh secara signifikan terhadap penggelapan pajak, (2) Sistem perpajakan berpengaruh secara signifikan terhadap penggelapan pajak, (3) Tarif pajak berpengaruh secara signifikan terhadap penggelapan pajak, (4) Diskriminasi tidak berpengaruh terhadap penggelapan pajak. This study aims to determine the effect of justice, taxation system, tax rates and discrimination on student perceptions of tax evasion. This study uses a quantitative research strategy with the type of survey research with the SPSS 25 program. The population of this study is all students of the Rawamangun Indonesian School of Economics. The sample was determined based on the Slovin formula, so that a sample of 96 respondents was obtained. The data collection method uses a questionnaire by distributing google forms. Based on the results of linear regression analysis of panel data with a significance level of 5%, the results of this study conclude that: (1) Justice has a significant effect on tax evasion, (2) The tax system has a significant effect on tax evasion, (3) Tax rates have a significant effect on tax evasion, (4) Discrimination has no effect on tax evasion.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Keadilan, Sistem Perpajakan, Tarif Pajak, Diskriminasi dan Penggelapan Pajak | ||||||||
| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mr M ARMAN SAFSI | ||||||||
| Date Deposited: | 20 Jan 2023 09:10 | ||||||||
| Last Modified: | 20 Jan 2023 09:10 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/9523 |
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