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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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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Universitas Kristen Indonesian Paulus
2025-07-01
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| Series: | Accounting Profession Journal (APAJI) |
| Subjects: | |
| Online Access: | https://ojsapaji.org/index.php/apaji/article/view/258 |
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| author | M Doni Permana Putra Dewa Ayu Mera Hare Savitri Putu Olymvia Widya Surya Kencana Ni Putu Puspita Wulandari |
| author_facet | M Doni Permana Putra Dewa Ayu Mera Hare Savitri Putu Olymvia Widya Surya Kencana Ni Putu Puspita Wulandari |
| author_sort | M Doni Permana Putra |
| collection | DOAJ |
| description |
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.
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| format | Article |
| id | doaj-art-4b29e74890664345af8eafc022bafee9 |
| institution | Kabale University |
| issn | 2715-7695 2686-0058 |
| language | English |
| publishDate | 2025-07-01 |
| publisher | Universitas Kristen Indonesian Paulus |
| record_format | Article |
| series | Accounting Profession Journal (APAJI) |
| spelling | doaj-art-4b29e74890664345af8eafc022bafee92025-08-20T03:34:38ZengUniversitas Kristen Indonesian PaulusAccounting Profession Journal (APAJI)2715-76952686-00582025-07-0172The 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)M Doni Permana Putra0Dewa Ayu Mera Hare Savitri1Putu Olymvia Widya Surya Kencana2Ni Putu Puspita Wulandari3Universitas Mahasaraswati DenpasarUniversitas Mahasaraswati Denpasar Universitas Mahasaraswati Denpasar Universitas Mahasaraswati Denpasar 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. https://ojsapaji.org/index.php/apaji/article/view/258Tax RatesTax ServiceTax SanctionTax SystemTax Technology and InformationTax Evasion |
| spellingShingle | M Doni Permana Putra Dewa Ayu Mera Hare Savitri Putu Olymvia Widya Surya Kencana Ni Putu Puspita Wulandari 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) Accounting Profession Journal (APAJI) Tax Rates Tax Service Tax Sanction Tax System Tax Technology and Information Tax Evasion |
| title | 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) |
| title_full | 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) |
| title_fullStr | 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) |
| title_full_unstemmed | 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) |
| title_short | 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) |
| title_sort | 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 |
| topic | Tax Rates Tax Service Tax Sanction Tax System Tax Technology and Information Tax Evasion |
| url | https://ojsapaji.org/index.php/apaji/article/view/258 |
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