Illegal Avoidation of Tax Expenses by Using the Evasion Tax

Abstract

Various ways are used by taxpayers in making efforts to avoid taxation. One way that can be used to do tax avoidance is by using tax evasion. Tax evasion is defined as a scheme to reduce payable taxes by violating (illegal) taxation provisions, such as by not reporting a portion of sales or increasing costs in a fictitious way. This study aims to determine the avoidance of illegal tax burdens by using tax evasion. This research is a descriptive study using primary data. Questionnaire distribute to respondent to know what is the motive taxpayers do illegal avoidance of tax expenses. The results show that the motive taxpayers do illegal avoidance of tax expenses are tax burden too large, lack of tax awareness, and the desire to get maximum profit. Motive (Indicators) taxpayers do illegal avoidance of tax expenses are profitability, company size, and increased sales can be used as factors causing the occurrence of illegal tax evasion.