The Influence Of Socio Demographic Variable On Tax Evasion Of Income Tax Through Tax Morale At Small Tax Office Pratama Surabaya Sukomanunggal

Sarjono, Bayu (2011) The Influence Of Socio Demographic Variable On Tax Evasion Of Income Tax Through Tax Morale At Small Tax Office Pratama Surabaya Sukomanunggal. Jurnal Proaksi (2). pp. 235-253. ISSN 2089-127X

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Abstract

This research is designed as explanatory research that performed to Taxpayers that registered at KPP Pratama Surabaya Sukomanunggal. The purpose of this research are: (1) getting empirical evidence that socio demographic variables (age, gender, education) have significant influence on tax evasion, (2) getting empirical evidence that socio demographic variables (age, gender, education) has significant influence on tax morale, (3) getting empirical evidence that tax morale variable has significant influence on tax evasion, and (4) getting empirical evidence that socio demographic variables (age, gender, education) has significant influence on tax evasion through tax morale. Research design with survey method is using questionnaire. Sample of the research is 97 respondents that collected through probability sampling. Data is analyzed by using quantitative approach which purpose is examining four hypothesis that already proposed, that is by using regression tesis and path analysis. Meanwhile, its research variables include: Socio Demographic Variable (X), Tax Evasion (V), and Tax Morale (z). The result of the research shows that socio demographic variables influence tax evasion through tax morale. The other result shows that socio demographic variables influence tax evasion, and model that resulted stated that socio demographic variables (age, gender, education) are only able to explain 30,3 % tax evasion which means that there is still another factor around 69,7 % outside the model that able to influence tax evasion. Socio demographic variables (age, gender, education) has significant influence on tax morale, with resulted model stated that socio demographic variables (age, gender, education) is only able to explain 14,6 % tax morale variable, which means that there is still another factor around 85,4 % outside the model that able to influence tax morale. Another result shows that tax morale has significant influence on tax evasion, with resulted model stated that tax morale variable is only able to explain 12,11 % tax evasion which means that there is still another factor around 87,89 % outside the model that able to influence tax evasion. The result of this research concludes that WPOP will refuse tax evasion when they have intrinsic motivation (tax morale) to pay tax that is when they receive profit, justice, certainty and there is law enforcement from Government. Keywords: Socio demographic (age, gender. education), tax evasion, tax morale.

Item Type:	Article
Uncontrolled Keywords:	Socio demographic (age, gender, education), tax evation, tax moral.
Subjects:	H Social Sciences > HJ Public Finance
Divisions:	Polytechnic > Diploma in Tax Accounting
Depositing User:	BAYU SARJONO
Date Deposited:	10 Apr 2023 07:56
Last Modified:	13 May 2024 08:29
URI:	http://repository.ubaya.ac.id/id/eprint/43885

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