The Influences of Tax System, Tax Rate, Tax Audit, and Tax Discrimination on Tax Evasion by Body Taxpayer
Abstract
The objective of this research is to analyze the influence of tax system, tax
rate, tax audit, and tax discrimination on tax evasion. The population in this research
are all body taxpayers located in Yogyakarta Province (Incorporate Company or
Commmanditaire Vennootschaap). The research samples are selected using random
sampling method. Total of samples are 42 body taxpayer in Yogyakarta Province
in the form of Incorporate Company and Commmanditaire Vennootschaap. This
research uses multiple regression analysis, of which result shown that tax system
variable has positive and significant effect toward tax evasion. On the other hand,
tax rate has negative and insignificant effect toward tax evasion. While tax audit
has negative and insignificant effect to tax evasion, and tax discrimination has
positive and significant efffect to tax evasion.
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