Susanto, Erika Aulia (2022) Determinan Persepsi Mahasiswa Akuntansi Mengenai Etika Atas Penggelapan Pajak (Tax Evasion) (Studi Empiris Pada Mahasiswa Akuntansi di Universitas Pembangunan Nasional "Veteran" Jawa Timur dan Universitas Airlangga). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study was conducted in order to find out the factors influencing the ethical perception of accounting students towards tax evasion. The quantitative design by involving primary data is used in this study. The population of this study are the students of accounting major, Economic and Business Faculty, Pembangunan National “Veteran” University East Java and Airlangga University class of 2017 and 2018. Sampling technique in this study using probability sampling with method simple random sampling. Sampling in this study were 90 respondents who were determined uses the slovin formula. This study uses statistical data processing program that is Statistical Package for Social Sciences (SPSS). The result of this research indicate that the fairness has no influence on the ethical perceptions of accounting students towards tax evasion, taxation system has an influence on the ethical perceptions of accounting students towards tax evasion, and discrimination has no influence on the ethical perceptions of accounting students towards tax evasion.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting |
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| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | ERIKA AULIA SUSANTO | ||||||||
| Date Deposited: | 03 Jun 2022 03:01 | ||||||||
| Last Modified: | 04 Mar 2024 04:03 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/6638 |
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