Ramli, Ishak and Arifin, Agus Zainul and Yanuar, Yanuar Taxation System, Tax Sanctions, Justice, Discrimination, and Probability of Cheat Detect Impact on Taxpayer Perception Regarding Tax Evasion Ethics (Study at Primary KPP in Yogyakarta). Taxation System, Tax Sanctions, Justice, Discrimination, and Probability of Cheat Detect Impact on Taxpayer Perception Regarding Tax Evasion Ethics (Study at Primary KPP in Yogyakarta).

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Abstract

This study is about Yogyakarta. Sleman as
One of the regency in Yogyakarta had not enough regional
original income (PAD) in order to invest in capital expenditure,
especially for the information technology. So that collecting and
maximizing the potential original incomes (PAD), especially
regional taxes then is less than optimal. It is important to
examine how the attitude or ethics of taxpayers in Yogyakarta to
ensure information technology is urgently used as a driving force
for increasing PAD, especially regional taxes. Using
questionnaires distributed to the taxpayers of Pratama tax office
(KPP) in Yogyakarta, we collect data to obtain primary data
representing perceptions of taxpayer attitudes and ethics in
Yogyakarta. Using the data from the questionnaires we examined
and analyzed whether empirical taxation systems, taxation
sanctions, fairness, discrimination, and probability of cheat
detect is related to the taxpayer's perception of the ethics of tax
evasion. The research population is all individual taxpayers
registered with the KPP Pratama in Yogyakarta. We used the
convenience sampling method. The data analyzed by multiple
linear regression. The result is:
(1). the taxation system has a
negative influence on the perception of taxpayers regarding the
ethics of tax evasion; (2). tax sanctions do not have a significant
positive influence on the perception of taxpayers regarding the
ethics of tax evasion; (3). justice has a positive influence on the
perception of taxpayers regarding the ethics of tax evasion; (4).
discrimination does not have a
negative influence on the
perception of taxpayers regarding the ethics of tax evasion; (5).
probability of cheat detect has a negative influence on the
perception of taxpayers regarding the ethics of tax evasion.
Interesting findings that the probability of cheat detect causes
taxpayers to ethically embezzle taxes. Our hope
is that
Agus Zainul Arifin
Tarumanagara University Jakarta,
Indonesia aguszarifin@gmail.com
Yanuar
Tarumanagara UniversityJakarta,
Indonesia yanuar@fe.untar.ac.id
information technology drives PAD, especially regional taxes,
because it reduces cheating probability.

Item Type: Article
Subjects: Penelitian > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Manajemen
Depositing User: Puskom untar untar
Date Deposited: 15 Dec 2020 02:11
Last Modified: 15 Dec 2020 02:11
URI: https://repotest.untar.ac.id/id/eprint/13380

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