The Influence of Gender, Religiosity, Tax System and Tax Rates on Student Perceptions Regarding Tax Evasion (Study on Accounting Students at Muhammadiyah University of Sidoarjo)
Pengaruh Gender, Religiusitas, Sistem Perpajakan dan Tarif Pajak Terhadap Persepsi Mahasiswa Mengenai Penggelapan Pajak (Studi Kasus Pada Mahasiswa Akuntansi Universitas Muhammadiyah Sidoarjo)
DOI:
https://doi.org/10.21070/ups.1392Keywords:
Gender, Religiosity, Tax System, Tax Rates, Tax EvasionAbstract
Gender, Religiosity, Tax System and Tax Rates on Student Perceptions Regarding Tax Evasion. Tax evasion is an activity that violates taxation by reducing the amount of tax that must be paid. This study aims to determine: (1) The effect of gender on students' perceptions of tax evasion. (2) The effect of religiosity on students' perceptions of tax evasion. (3) The effect of the tax system on students' perceptions of tax evasion. (4) The effect of tax rates on students' perceptions of tax evasion. The data analysis technique in this study used multiple linear regression with the help of SPSS (Statistical Package For Social Science). These results are expected to provide recommendations for students regarding factors that can influence the perceptions of prospective taxpayers or taxpayers regarding tax evasion, as well as avoiding tax evasion behavior.
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