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Faktor Penentu Tindak Penggelapan Pajak: Tarif, Keadilan, Sanksi Pajak, Dan Teknologi Informasi

Year: 2025

Type: article

Abstract: This study aims to obtain empirical evidence regarding the influence of information technology, tax rates, tax fairness, tax sanctions on tax evasion. The sample was conducted using a purposive sampling method on individual taxpayers in Yogyakarta as many as 100 respondents. The data collection technique used a questionnaire. The data analysis method used in this study was multiple linear regression. The results of the study indicate that information technology tax rates, tax fairness, and tax sanctions simultaneously have a significant effect on tax evasion, but partially do not have a significant effect.

Source: Measurement Jurnal Akuntansi

DOI: 10.33373/mja.v19i1.7701

Authors: Rahmawati Hanny Yustrianthe, Sekar Ayu Pandansari

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: W4413056584

FWCI: 0.973

Cites:

Cited by: 1

Related to: 10