Detail Cantuman

ABSTRACT
Andi Nurul Azizah (2021). Factors Affecting Taxpayers Doing Tax Embezzlement (Study of Makassar Madya Tax Service Office) (Supervised by Syiar Rinaldy and Ishak).
The purpose of this study was to determine whether the Taxation System, Discrimination, Technology and Tax Information, the Possibility of Detecting Fraud and Tax Sanctions affect Tax evasion at KPP Madya Makassar. Information assortment utilizes essential information got from surveys utilizing the Accidential Sampling method. The populace is all corporate citizens enlisted at KPP Madya Makassar, adding up to 1,100 corporate citizens.While the sample used as many as 92 corporate taxpayers. The results of the questionnaire have been tested for validity and reliability, as well as the classical assumption test, multicollinearity test, and heteroscedasticity. Methods of data analysis using multiple regression techniques.
The results of the partial test showed that the taxation system, technology and taxation information, the possibility of detecting fraud and tax sanctions had no and no significant effect on tax evasion. Meanwhile, discrimination has a significant effect on tax evasion.

Keywords: Taxation System, Discrimination, Technology and Tax Information, Possibility of Detection of Fraud, Tax Sanctions, Tax Evasion