ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGELAPAN PAJAK WAJIB PAJAK ORANG PRIBADI DI UNIVERSITAS ISLAM MALANG

Ghina Abyan Azizah Haris, Maslichah Maslichah, Afifudin Afifudin

Abstract


This study aims to analyze the factors that influence tax evasion by individual taxpayers. This study is a quantitative study using primary data obtained from questionnaires and measured using a Likert Scale. The population in this study are individual taxpayers who have NPWP at the Islamic University of Malang. The method of determining the sample uses the Slovin formula. The data analysis technique used SPSS 16.0. The results of this study indicate: 1) The tax system variables, subjective norms and tax compliance have a simultaneous effect on tax evasion by individual taxpayers, 2) The results of hypothesis testing indicate that the taxation system and tax compliance have a positive effect on tax evasion by individual taxpayers. personal, 3) The results of hypothesis testing indicate that subjective norms have no effect on tax evasion by individual taxpayers.

Keywords: Analysis, Tax Evasion, Taxation System, Subjective Norms, Tax Compliance.

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References


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