The Influence of Tax Rates, Tax Knowledge, Criminal Sanction, Information Technology Against Tax Evasion Behavior in KPP Pratama Makassar Selatan

  • Fidhia Desiyanti Sabara Universitas Muslim Indonesia

Abstract

The aims of this research are :(1) To know the effect of tax rate onthe behavior of tax evasion;(2) To know the effect of the knowledge of  Taxation on the behavior of tax evasion; (3) To know the effect of Criminal Sanctions on tax evasion behavior; (4) To know the effect of information technology on tax evasion behavior. The method of analysis used is multiple linear regression. With a sample of 98 taxpayers in KPP Pratama Makassar Selatan.


The results of this research show that : (1) tax rates have a positive and significant effect on tax evasion behavior in KPP Pratama Makassar Selatan; (2) knowledge of taxation have a positive and significant effect on tax evasion behavior; (3) criminal sanction have a positive and significant effect on tax evasion behavior; (4) Information technology have a positive and significant effect on tax evasion behavior

Published
2018-04-19
How to Cite
SABARA, Fidhia Desiyanti. The Influence of Tax Rates, Tax Knowledge, Criminal Sanction, Information Technology Against Tax Evasion Behavior in KPP Pratama Makassar Selatan. Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis, [S.l.], v. 2, n. 2, p. 36-43, apr. 2018. ISSN 2550-0783. Available at: <http://www.jameb.stimlasharanjaya.ac.id/JAMEB/article/view/56>. Date accessed: 16 oct. 2018.