Open AccessInfluence of self-assessment system, taxation understanding, and discrimination toward ethics of tax evasion
Author(s) -
Yohanes Cores Seralurin,
Yana Ermawati
Publication year - 2019
Publication title -
international journal of management, it and social sciences
Language(s) - English
Resource type - Journals
ISSN - 2395-7492
DOI - 10.21744/irjmis.v6n5.745
Subject(s) - public economics , obligation , double taxation , tax evasion , direct tax , population , business , tax law , evasion (ethics) , state (computer science) , public finance , tax reform , welfare , law and economics , economics , law , political science , sociology , demography , immune system , algorithm , immunology , computer science , biology
The main principle of tax collection, as a manifestation of the obligation of citizens, is to help state finance and national development. All state income from taxes will be used to finance all public expenses, which means that it is used to improve the welfare of the people. As regulated in the provisions of Law Number 16 Year 2009 article 1 paragraph 1, all people who according to the law are included as taxpayers must pay taxes according to their obligations. Unfortunately, tax evasion has been a phenomenon that was committed to avoid taxes. Therefore, the public should be aware of the self-assessment system, understanding taxation, and discrimination regarding the ethics of tax evasion. The purpose of this study was to determine and analyze the effect of the self-assessment system, understanding taxation, and discrimination towards the ethics of tax evasion. The population in this study were all taxpayers in the Jayapura Primary Tax Office.