THE EFFECT OF PERCEPTION OF OBLIGATION OF TAX OWNERSHIP AND TAXATION SANCTIONS ON TAX EQUIPMENT

  • hidayat rohman Universitas Sarjanawiyata Tamansiswa
  • Andri waskita Aji Universitas Sarjanawiyata Tamansiswa

Abstract

ABSTRACT


This study aims to determine (1) the influence of tax justice perceptions on tax evasion (2) the effect of taxpayer oversight on tax evasion (3) the effect of tax sanctions on tax evasion (4) the influence of tax justice perceptions, taxpayer supervision and tax sanctions Tax Evasion.This type of research is quantitative research. Data analysis techniques used multiple regression tests which were preceded by descriptive statistics, classic assumption tests, namely normality test, autorrelation test, multicollinearity test, and heteroscedasticity test.

Published
2019-01-23
How to Cite
ROHMAN, hidayat; AJI, Andri waskita. THE EFFECT OF PERCEPTION OF OBLIGATION OF TAX OWNERSHIP AND TAXATION SANCTIONS ON TAX EQUIPMENT. Jurnal Akuntansi Pajak Dewantara, [S.l.], v. 1, n. 1, p. 355 - 364, jan. 2019. Available at: <http://jurnalfe.ustjogja.ac.id/index.php/jap/article/view/899>. Date accessed: 20 feb. 2019.