PERSEPSI ETIKA ATAS PENGGELAPAN PAJAK DARI SISI KEADILAN PADA WAJIB PAJAK DI KPP PRATAMA BANGKALAN

PUSPITASARI, RATIH RETNO (2016) PERSEPSI ETIKA ATAS PENGGELAPAN PAJAK DARI SISI KEADILAN PADA WAJIB PAJAK DI KPP PRATAMA BANGKALAN. Diploma thesis, STIE PERBANAS SURBAYA.

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Abstract

Fairnesse in exploiting taxes is one of the aspects which become the parameter of the implementation of tax fairness. However, the facts show that many tax payers disobey their tax liabilities by committing in tax evasion. This research was aimed to identify the perception of tax payers towards the etiquette of tax evasion from the stand point of tax payers' fairness. This research used primary data which were collected through distributing questionnaires to the respondents in KPP Pratama Bangkalan and by interviewing some of the tax payers. The results show that the fairness in term of taxation is very low but it does not provide negative effect(s) towards the perception regarding with the etiquette of tax evasion. Keywords: Fairness, Tax Evasion.

Item Type: Thesis (Diploma)
Subjects: 100 - PHILOSOPHY & PSYCHOLOGY > 170 - ETHICS
300 - SOCIAL SCIENCE > 336.2 - TAXES & TAXATION
Divisions: Accounting Diploma > Practice Working Report
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 31 May 2017 07:26
Last Modified: 31 May 2017 07:26
URI: http://eprints.perbanas.ac.id/id/eprint/1401

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