Ningsih, DeviNurCahaya (2015) Determinan Persepsi Mengenai Etika Atas Penggelapan Pajak (Tax Evasion) (Studi pada Mahasiswa Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi persepsi mengenai etika atas penggelapan pajak (tax evasion). Penelitian ini menggunakan metode survei dalam pengambilan data. Sampel penelitian ini adalah mahasiswa Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya. Hasil penelitian ini menunjukkan bahwa faktor keadilan tidak berpengaruh negatif terhadap persepsi mengenai etika atas penggelapan pajak. Faktor sistem perpajakan berpengaruh negatif signifikan sedangkan faktor diskriminasi berpengaruh positif signifikan terhadap persepsi mengenai etika atas penggelapan pajak.
English Abstract
This study is aimed to examine the factors influencing the ethical perception towards tax evasion. The survey methods is used in this study to collect the data. The samples of this study are the students of accounting major, Economics and Business Faculty, Brawijaya University. The result of this study shows that the fairness does not negatively influence the ethical perception towards tax evasion. Taxation system has significant negative influence whereas discrimination has significant positive influence the ethical perception towards tax evasion.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2015/96/051501882 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 10 Mar 2015 07:22 |
| Last Modified: | 28 Oct 2021 02:27 |
| URI: | http://repository.ub.ac.id/id/eprint/108492 |
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