Farah Nabilah, . (2020) PERSEPSI WAJIB PAJAK ORANG PRIBADI MENGENAI DISKRIMINASI PAJAK, PENGETAHUAN PERPAJAKAN, DAN NORMA SUBJEKTIF TERHADAP ETIKA PENGGELAPAN PAJAK. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research was conducted to examine and determine the perception of individual tax payers on tax discrimination, tax knowledge, and subjectif norm abaout the ethical of tax evasion. The independent variable used in this tax discrimination, tax knowledge, and subjectif norm. The population in this study was all individual taxpayers who are registered in KPP Pratama in Jakarta, Bogor, Depok, Tangerang, and Bekasi. The sample in this study amounted to 100 individual taxpayers who are registered in KPP Pratama in Jakarta, Bogor, Depok, Tangerang, and Bekasi. The data analysis technique used is Structural Equation Modeling (SEM) using the Partial Least Square application with a significance level of 5%. The results of this study indicate that tax discrimination has a significant effect on the ethical of tax evasion, whereas tax knowledge and subjective norm has no significant effect on the ethics of tax evasion.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 1610112079] [Pembimbing: Masripah] [Penguji 1: Aniek Wijayanti] [Penguji 2: Rahmasari Fahria] |
| Uncontrolled Keywords: | Tax Discrimination, Tax Knowledge, Subjectif Norm,and Ethical Of Tax Evasion |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Farah Nabilah |
| Date Deposited: | 13 Jan 2022 04:53 |
| Last Modified: | 13 Jan 2022 04:53 |
| URI: | http://repository.upnvj.ac.id/id/eprint/8100 |
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