Pengaruh Keadilan, Sistem Perpajakan, Diskriminasi, dan Love of Money Terhadap Persepsi Etis Penggelapan Pajak

Annida Sherina, Asep Kurniawan, Raden Dian Hardiana

Abstract


This study aims to determine the effect of the variables on justice, the tax system, discrimination, and the love of money. This research stems from the unachieved tax revenue target for the last 12 years, so researchers are trying to look at the perceptions of accounting education students as potential taxpayers in the future. The population and sample in this study are active students of class 2017-2021 for the 2022 period. The sampling technique in this study used non-probability sampling using a purposive sampling technique with judgment sampling considering several criteria. In contrast, this study used primary data with a data collection technique using a questionnaire closed. The results of this study conclude that the justice variable has a negative and significant effect on ethical perceptions of tax evasion, the tax system doesn’t have impact on ethical perceptions of tax evasion, and discrimination has a positive and significant effect on moral perceptions of tax evasion. The love of money positively and significantly impacts ethical perceptions of tax evasion.

Keywords


Tax Evasion, Perception, Justice, Tax System, Discrimination, Love of Money

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References


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