PERSEPSI MAHASISWA AKUNTANSI DAN HUKUM UNIVERSITAS SLAMET RIYADI SURAKARTA MENGENAI ETIKA TAX EVASION

Authors

  • Melati Pesona Putri
  • Fadjar Harimurti
  • Bambang Widarno

DOI:

https://doi.org/10.33061/jasti.v15i4.3741

Keywords:

perception of tax evasion ethics in accounting students law students

Abstract

This study aims to analyze the perceptions of Accounting students and Law students on the ethics of tax evasion, as well as analyzing the differences in the perception of tax evasion ethics between Accounting students and Law School students Slamet Riyadi Surakarta. Data collection techniques using a questionnaire. The instrument testing uses validity and reliability tests. The data analysis technique used is the F test and the t test of two independent samples (Independent t-Test). The calculation results show that accounting students' perceptions of majority tax evasion are "sometimes ethical". The perception of tax evasion ethics by Law students mostly states it is always ethical. There is a difference in perception between Accounting students and Law students towards tax evasion.

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Published

2020-05-28

Issue

Vol. 15 No. 4 (2019): Akuntansi dan Sistem Teknologi Informasi

Section

Artikel

License

Copyright (c) 2020 Melati Pesona Putri, Fadjar Harimurti, Bambang Widarno

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