Persepsi Efektifitas Pemeriksaan Pajak terhadap Kecenderungan Melakukan Perlawanan Pajak  

Oleh:

Ayu, Stephana Dyah

Jenis: Article from Journal - ilmiah nasional
Dalam koleksi: Seri Kajian Ilmiah vol. 14 no. 01 (Jan. 2011), page 44-51.
Topik: Fiscus; Tax Payer; Tax Audit; Tax Evasion
Fulltext: Persepsi efektifitas pemeriksaan pajak terhadap kecenderungan.pdf (5.05MB)

Ketersediaan

Perpustakaan PKPM Nomor Panggil: S86 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

The Definition of tax is reffered to it is only one way direction from fiscus to tax payer. It then causes diametral contradictory. Fiscus, as regulator, takes many actions to gain maximum tax revenue. tax payers, on another side, tend to seek holes to minimize their tax payable acount. This article tries to answer the impact of tax perception to the tax evasion, that's hipothesized to have negative co-relation. The result, based on survey to 119 respondents, shows that it is negative corelation between tax audit perception to the tax evasion. If any one supposes there is high possibility of cheating detection by tax audit officer, then he will obey the law, which means that he tends not to do the tax evasion.

Opini Anda

Klik untuk menuliskan opini Anda tentang koleksi ini!

Kembali