Pengaruh Tarif Pajak, Modernisasi Administrasi Perpajakan Dan Keadilan Pajak Terhadap Kecenderungan Tax Evasion

  • Luh Ika Apriyani Universitas Hindu Indonesia
  • Ni Ketut Muliati Universitas Hindu Indonesia
  • I Wayan Budi Satriya Universitas Hindu Indonesia
Keywords: tax rates, tax justice, trends in tax evasion

Abstract

Measures or efforts are needed to improve taxpayer tax payment so that tax evasion does
not occur. Tax evasion trends can be caused by several factors, including:B. Tax Rates,
Modernization of Tax Administration, and Tax Equity. The purpose of this study was to
determine the impact of tax rates, modernization of tax administration, and tax law on tax
evasion trends (case study at KPP Pratama East Denpasar). The population for this study
is his KPP Pratama East Denpasar individual taxpayers in 2022, totaling 137,453. In this
study, the sample size was 100 subjects determined by random sampling technique and
tested by multiple regression analysis technique. The results of this study show that tax
rates have a positive and significant effect on the propensity to evade tax. Tax
administration reform and tax justice have a significant negative impact on tax evasion
trends.

Published
2023-07-27
How to Cite
Apriyani, L. I., Muliati, N. K., & Satriya, I. W. B. (2023). Pengaruh Tarif Pajak, Modernisasi Administrasi Perpajakan Dan Keadilan Pajak Terhadap Kecenderungan Tax Evasion. Hita Akuntansi Dan Keuangan, 4(3), 25-36. Retrieved from https://ejournal.unhi.ac.id/index.php/HAK/article/view/4303
Issue
Vol. 4 No. 3 (2023): Hita Akuntansi dan Keuangan
Section
Articles