Dampak Keadilan, Sistem Perpajakan, Diskriminasi, dan Sanksi Terhadap Perilaku Penggelapan Pajak

Hariyanto, Arif (2023) Dampak Keadilan, Sistem Perpajakan, Diskriminasi, dan Sanksi Terhadap Perilaku Penggelapan Pajak. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

Arif Hariyanto (41183403180051)
ABSTRACT
The impact of justice on the tax system of discrimination and sanctions against tax evasion.
XIII + 96 pages + 17 tables + 1 figure + 2023 + 19 appendices Keywords: justice, tax system, discrimination, sanctions, tax evasion
The aim of this study is to analyze the effect of the justice impact of the discriminatory tax system and sanctions on MSME tax evasion in the Penggilingan Village area.
This study uses a type of quantitative research using primary data. Convenience sampling method was chosen as the method used in collecting data by distributing questionnaires to 103 respondents obtained according to predetermined criteria. The multiple linear analysis is a data analysis technique used in this study. This study states that the impact of justice and tax sanctions has no effect on tax evasion, while the tax system and discrimination have a positive effect on tax evasion.
From the results of the research conducted, the researcher has suggestions for further research to add other independent variables outside of the variables that have been used, use a wider population and use the interview method in collecting data.
Bibliography : 29 (2011 – 2021)

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