Work

The Effect of Tax Rates, Tax Sanctions, and Understanding of Taxation on Taxpayers' Perceptions Regarding Tax Fraud

Year: 2024

Type: article

Abstract: Purpose – This research aims to test and analyze the influence of tax rates, tax sanctions, and understanding of taxation on taxpayers' perceptions regarding tax fraud Design/methodology/approach – The sampling method used in this research was purposive sampling by distributing questionnaires using Google Form, with a total of 73 respondents Findings – The results of this research show that tax rates, tax sanctions, and understanding of taxation have a positive and significant effect on taxpayers' perceptions regarding tax fraud Originality – The sample used is data from MSME taxpayers registered with the Makassar City Cooperatives and SMEs Service Keywords Tax Rates, Tax Sanctions, Understanding Taxation, Tax Fraud Paper Type Research Result

Source: Contemporary Journal on Business and Accounting

DOI: 10.58792/cjba.v4i2.66

Authors: Grace Otoviani Kabanga, Grace T Pontoh, Ratna Ayu Damayanti

Institution: Hasanuddin University

Language: English

Topic: Taxation and Compliance Studies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W4405873980

FWCI:

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