Pengaruh Pandangan Sosial, Usia, dan Kepercayaan Kepada Pemerintah Terhadap Praktik Penggelapan Pajak di Surabaya
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Abstract
Hasil penelitian menunjukkan bahwa ketiga variabel tersebut secara simultan dan parsial mempengaruhi. Praktik penggelapan pajak di Surabaya. Semakin tinggi pandangan sosial bahwa penggelapan pajak adalah hal yang wajar, semakin tinggi pula kemungkinan seorang Wajib Pajak untuk menggelapkan pajak. Sedangkan semakin tua usia Wajib Pajak dan semakin tinggi tingkat kepercayaan seorang Wajib Pajak terhadap pemerintah maka semakin rendah kemungkinan seorang Wajib Pajak untuk menggelapkan pajak.
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