Factors that Influence the Taxpayers' Perception on the Tax Evasion

DOI

10.2991/miceb-17.2018.34How to use a DOI?

Keywords

compliance cost; tax evasio; tax fairness; tax knowledge; tax morale; tax system

Abstract

Tax Evasion is an act performed by the taxpayer to alleviate their tax burden by breaching the tax laws. In this action the taxpayer ignores the formal provisions of taxation that becomes their obligation, falsify documents, or fill the data with incomplete and incorrect. The purpose of this study is to find out the factors that influence taxpayers' perception on the tax evasion, so that can be useful for academics, practitioners, and tax policy makers. Tax evasion may be influenced by factors such as tax knowledge, tax morale, tax system, tax fairness, and compliance cost. The populations in this study are individual taxpayers registered at the Primary Tax Office in East Kalimantan. Sampling technique used is purposive sampling with criteria: taxpayer person who has a freelance job as much as 100 respondents. Analysis of this research data used PLS (Partial Least Square). The result of this study indicates that: tax knowledge, tax morale, tax system, tax fairness negatively influenced the taxpayer's perception on the tax evasion. Compliance cost positively influenced the taxpayers' perception on the tax evasion. From every negative variable, tax morale has the most significant to tax evasion, followed tax knowledge, tax system, and tax fairness.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Cornelius Rantelangi
AU  - Nurhapizah Majid
PY  - 2017/10
DA  - 2017/10
TI  - Factors that Influence the Taxpayers' Perception on the Tax Evasion
BT  - Proceedings of the Mulawarman International Conference on Economics and Business (MICEB 2017)
PB  - Atlantis Press
SP  - 219
EP  - 225
SN  - 2352-5428
UR  - https://doi.org/10.2991/miceb-17.2018.34
DO  - 10.2991/miceb-17.2018.34
ID  - Rantelangi2017/10
ER  -