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VOLUME X Edisi 1 , April 2016
PENGARUH PENGETAHUAN KONSEP PERPAJAKAN TERHADAP ETIKA PENGGELAPAN PAJAK |
Fakultas Ekonomi, Universitas Kristen Immanuel, Yogyakarta |
Tax is an obligatory contribution submitted by recidents to the state. Recidents who get income have to submit yearly tax report to the tax office. Tax that are payed by the tax payer will not directly enjoyed by the tax payers, so that it can make the tax payers do the tax evasion. This research objective is to know whether the knowledge and the understanding of the tax payers about he tax obligation influence the tax payers to do the tax evasion. Tax knowledge is important to the tax compliance, and the tax payers are more willing to comply with the regulations if they understand the tax basic concepts. This paper elaborates some theories of what makes someone not to comply with ethics in term of the tax evasion. |
Tax knowledge, tax evasion, tax ethic |
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