Open AccessPengaruh Sistem Perpajakan, Kualitas Pelayanan dan Terdeteksinya Kecurangan Terhadap Penggelapan Pajak (Studi Pada Kantor Pelayanan Pajak Pratama Makassar Selatan)
Author(s) -
Endang Winarsih
Publication year - 2018
Publication title -
atestasi
Language(s) - English
Resource type - Journals
ISSN - 2621-1505
DOI - 10.33096/atestasi.v1i1.55
Subject(s) - accidental sampling , nonprobability sampling , service quality , business , service (business) , tax evasion , operations management , engineering , marketing , economics , medicine , environmental health , public economics , population
This study aims to analyze the effect of the taxation system, service quality and detection of fraud against tax evasion. This research was conducted at the South Makassar Primary Tax Service office. The sampling method uses the Accidental Sampling technique, and is determined using the Slovin formula. The number of research samples was 100 people. Data collection was carried out by distributing questionnaires to all respondents. the analytical method used is multiple regression analysis. The results showed that simultaneous and partial tax system variables, service quality and detection of fraud have a negative influence on tax evasion