税率、税收分配和个人纳税人税收的影响

Ima Syafi’ah Rahayu, Suhirman Madjid
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引用次数: 1

摘要

这个国家的收入之一是税收。税收用于资助福利和繁荣生活。税收的根本特征是强力和制度给人留下了困难和棘手的印象,导致了税收的不服从。一般纳税人力求使可缴的税款尽量减少或自己尽量避免。减少税收有两种方法,第一种是避税和逃税。本研究旨在分析影响偷税漏税的因素。影响因素主要有税率、税收分配的准确性和税收公平。本研究中的人口是在KPP Pratama Bekasi Utara上列出的纳税人个人。本研究的样本确定基于方便抽样的方法,收集的数据通过问卷的划分。分析实验室数据采用的方法是线性多元回归。基于分析表明,税率对偷税漏税有正向影响且显著影响,税收分配的准确性对偷税漏税有负向影响且显著影响,税收平等性对偷税漏税有负向影响且显著影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Pengaruh Tarif Pajak, Ketetapan Pengalokasian Pajak dan Keadilan Pajak terhadap Tax Evasion oleh Wajib Pajak Orang Pribadi
One of the income of the country is tax. Tax used to fund welfare and prosperity life masyarakat. The fundamental characteristics tax is force and systems impressed difficult and intractable resulting in the tax disobedient in paying its tax. In general taxpayers seek to make can pay decline possible amout tax or him as much as possible avoid. There are two ways to minimise taxes, the first with tax avoidance and tax evasion. This study aims todo analyze factors affecting tax evasion. As for those factors is the influence tax rate, the accuracy of the allocation of tax and tax equality. Population in this research is taxpayers individual listed on KPP Pratama Bekasi Utara. Sample in this research determined based on a method of convenience of sampling, data collected  by the division of the questionnaire. The method of analysis lab data used is linear regression multiple. Based on the analysis shows taht tax rate have a positive influence and significant impact on tax evasion, the accuracy of the allocation of tax have a negative influence and a significant impact on tax evasion, the tax equality have a negative influence and significant impact on tax evasion.
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