Discriminant factors behind tax evasion practices: an empirical study

Abstract

This research aims to examine empirical the effect of tax knowledge, tax rates, tax discrimination, tax fairness, tax sanction, information technology, and religiosity on tax evasion both partially and simultaneously. The benefits of this research are expected to provide insight into understanding of the factors that influence tax evasion. The population in this study were individual taxpayers in Indonesia. The number of samples in this study amounted to 400 respondents. The sampling techniques used is convenience random sampling method. Data collection using questionnaires and processed using SPSS 26.0 statistics. The data analysis method used in this research is multiple linear regression. he results indicate that tax knowledge, tax rates, tax discrimination, tax fairness, and tax sanctions do not have a positive and significant effect on tax evasion. Religiosity, on the other hand, has a negative and significant effect on tax evasion. Only information technology shows a positive and significant effect on reducing tax evasion.This suggests that information technology is the only factor that can effectively reduce tax evasion committed by taxpayers in Indonesia.

Keywords: {'name': 'Tax Knowledge, Tax Rates, Tax Discrimination, Tax Fairness, Tax Sanction, Information Technology, Religiosity, Tax Evasion.'}

Authors & affiliations

Rahmawati Hanny Yustrianthe
Tax Accounting Study Program, YKPN Polytechnic, Yogyakarta, Indonesia

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