Open AccessDimension of Taxpayer Perception Regarding Tax Evation Actions
Author(s) -
Asbi Amin,
Sitti Mispa
Publication year - 2020
Publication title -
point of view research accounting and auditing
Language(s) - English
Resource type - Journals
ISSN - 2722-7820
DOI - 10.47090/povraa.v1i3.25
Subject(s) - taxpayer , sanctions , tax evasion , sample (material) , dimension (graph theory) , economic justice , business , public economics , perception , deterrence (psychology) , accounting , economics , law and economics , political science , psychology , law , microeconomics , chemistry , mathematics , chromatography , neuroscience , pure mathematics
This study aims to examine the effect of the taxation system, the possibility of fraud, justice and tax sanctions being detected on tax evasion actions in the Makassar South Tax Office. Data collection in this study used a questionnaire instrument by taking as many as 100 corporate taxpayers with incidental sample techniques. The analytical method used is multiple linear regression with the help of SPSS tools. The results of this study indicate that the taxation system, the possibility of detecting fraud, justice and tax sanctions has a negative and significant effect on tax evasion actions in the Makassar South Tax Office