The Influence of Tax Rates, Tax Services, Tax Sanctions, Tax Systems, Tax Technology, and Information on Taxpayers' Perceptions Regarding Tax Evasion (Study at The West Denpasar Pratama Tax Service Office)

The Influence of Tax Rates, Tax Services, Tax Sanctions, Tax Systems, Tax Technology, and Information on Taxpayers' Perceptions Regarding Tax Evasion (Study at The West Denpasar Pratama Tax Service Office)

This study examines the impact of tax rates, tax authorities' services, tax sanctions, tax systems, technology, and tax information on taxpayers' perceptions of tax evasion. The population consists of 148,289 individual taxpayers registered at the West Denpasar Tax Office as of November 2...

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Bibliographic Details
Main Authors: M Doni Permana Putra, Dewa Ayu Mera Hare Savitri, Putu Olymvia Widya Surya Kencana, Ni Putu Puspita Wulandari
Format: Article
Language:English
Published: Universitas Kristen Indonesian Paulus 2025-07-01
Series:Accounting Profession Journal (APAJI)
Subjects:
Tax Rates
Tax Service
Tax Sanction
Tax System
Tax Technology and Information
Tax Evasion
Online Access:https://ojsapaji.org/index.php/apaji/article/view/258
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Summary:This study examines the impact of tax rates, tax authorities' services, tax sanctions, tax systems, technology, and tax information on taxpayers' perceptions of tax evasion. The population consists of 148,289 individual taxpayers registered at the West Denpasar Tax Office as of November 2023. Using accidental sampling and the Slovin Formula, 100 respondents were selected. Data collection involved questionnaires measured with a Likert Scale and analyzed with multiple linear regression. The results indicate that tax sanctions, technology, and tax information positively affect tax evasion, tax rates negatively affect it, while tax authorities' services and tax systems show no significant effect.
ISSN:2715-7695
2686-0058

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