Analisis Faktor yang Memengaruhi Persepsi Mahasiswa Mengenai Etika Penggelapan Pajak: Pemahaman Perpajakan, Tarif Pajak dan Sanksi Pajak

Abstrak

This study aims to examine and analyze the effect of tax understanding, tax rates, and tax sanctions on students’ perceptions of tax evasion ethics among Accounting and Taxation students in the Solo Raya area. This research employs a quantitative approach using primary data collected through questionnaires distributed to 98 respondents. The sampling technique used is simple random sampling. Data analysis methods include descriptive statistical analysis, classical assumption tests, and multiple linear regression analysis using SPSS v. 23 software. The results show that partially, tax understanding has a positive and significant effect on students’ perceptions of tax evasion ethics. Meanwhile, tax rates and tax sanctions do not have a significant effect on these perceptions. The coefficient of determination indicates that tax understanding, tax rates, and tax sanctions explain 22,3% of the variation in students’ perceptions, while the remaining 77,7% is influenced by other variables outside this study. This study highlights the importance of improving tax understanding as a key factor in shaping students’ perceptions regarding the ethics of tax evasion.