Putri, Cici Ardina Prayitno (2025) Pengaruh Diskriminasi Pajak, Sistem Perpajakan, Teknologi dan Informasi Pajak, Kualitas Pelayanan, Pelayanan Aparat Pajak, Sanksi Denda, dan Sanksi Perpajakan Terhadap Penggelapan Pajak. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine and analyze the influence of tax discrimination, tax system, technology and information, tax service quality, tax officer services, fine penalties, and tax sanctions on tax evasion among corporate taxpayers registered at KPP Karang Pilang Surabaya. This research uses a quantitative approach with data collected through questionnaires distributed to 100 respondents. Data analysis was conducted using Partial Least Square (PLS) with the help of SmartPLS version 4 software. The results show that the tax system and fine penalties have a significant effect on tax evasion. Meanwhile, tax discrimination, technology and information, tax service quality, tax officer services, and tax sanctions have no significant effect on tax evasion. These findings emphasize that strengthening the tax system and strictly enforcing fine penalties can be effective strategies to minimize tax evasion practices by corporate taxpayers.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Cici Ardina Prayitno Putri | ||||||||
| Date Deposited: | 10 Sep 2025 07:21 | ||||||||
| Last Modified: | 10 Sep 2025 07:21 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/42390 |
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