PERSEPSI ETIKA PENGGELAPAN PAJAK DARI SISI DISKRIMINASI BAGI WAJIB PAJAK DI KPP PRATAMA BANGKALAN

SYARIFA, HAFIDHA RANIZ (2016) PERSEPSI ETIKA PENGGELAPAN PAJAK DARI SISI DISKRIMINASI BAGI WAJIB PAJAK DI KPP PRATAMA BANGKALAN. Diploma thesis, STIE PERBANAS SURABAYA.

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Abstract

This study aims to determine the ethics perception of tax evasion discrimination factors in tax payer at KPP Bangkalan. This research was expected to help the Tax Office (KPP in Bahasa) to detect evasion based on the discrimination side of perception the taxpayer on the ethics of tax evasion, so that decisive action can be done about it. The method used in this research formed by the results of interviews, questionnaires from the taxpayer about the perception of ethics over tax evasion treated with descriptive analysis. The subjects of this research was the respondents were 29 people who are registered as taxpayers at KPP Bangkalan. Based on the results of this study explained that the tax evasion own perception of the discrimination 2,60 which includes categories agree meaningful taxpayer considers that the existence of discrimination can affect the tendency of the taxpayer makes tax evasion and tax evasion own perception regarding the ethics of tax evasion amounting to 2.04 which includes categories not agree that means any taxpayer assess all eight conditions proposed in the above statement does not agree to consider that a tax evasion (tax evasion) is considered unethical. Keywords: Perceptions, Discrimination, Tax Evasion

Item Type: Thesis (Diploma)
Subjects: 300 - SOCIAL SCIENCE > 330 - 339 ECONOMICS > 336 - PUBLIC FINANCE > 336.2 - TAXES & TAXATION
Divisions: Accounting Diploma > Practice Working Report
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 07 Feb 2017 09:33
Last Modified: 28 Apr 2017 04:28
URI: http://eprints.perbanas.ac.id/id/eprint/492

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