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 - 179 ETHICS 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 |
| 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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