Abstract
This research aims to determine the effect of Tax Payer of trust and Social Opinion to the Tax Evasion. The object of this research is Kebayoran Lama Traditional Market in South Jakarta. The research design used is causal research. The sampling technique used is accidental sampling. This study was conducted during the period January 2018 until May 2018 with a sample 100 people listed on is Kebayoran Lama Traditional Market in South Jakarta. The data used in this study is primary data obtained from spread of the questionnaire. Data analysis method used is panel data regression analysis method with the help of SPSS 21.0 software. The results of this study indicate that the Tax Payer of Trust have an effect on Tax Evasion of the company in Kebayoran Lama Traditional Market South Jakarta. However, that the Social Opinion have an effect too on Tax Evasion of the company in Kebayoran Lama Traditional Market South Jakarta. Keywords : Tax Payer of Trust, Social Opinion, and Tax Evasion. DOI: 10.7176/RJFA/11-16-09 Publication date: August 31 st 2020
Highlights
Based on the research that has been done in Kebayoran Lama Market, the variable level of trust in the government has a significant level of 0.010 which means that the level of trust in the government has an effect on the practice of tax evasion because of the significant level of trust in the government. (2014), which states that simultaneously and partially the trust level factor the government has an effect on tax evasion actions by taxpayers
The respondents of this study were 100 individual taxpayers who were in the Kebayoran Lama Market
Based on the data that has been collected and the tests that have been carried out on the problem, it can be concluded as follows: From the results of the discussion and data analysis in the previous chapter the variables of environmental advertising have a significant effect on the purchasing decisions of bottled water in Ades. This is indicated by the t-value of 5.253 which is greater than t table of 1.96, which means that the purchasing decision can be influenced by one of them is the go green factor with product innovation that is environmentally friendly and invites the public to care. environment.The trust of taxpayers to the government has a significant negative effect on the practice of tax evasion
Summary
A. Background The largest source of state funding recognized for almost all countries in the world is the taxation sector. In Indonesia , which is a developing country with the largest source of income, through the taxation sector. The aim of taxation in this country is to increase income which will later be used to fund government needs and activities, reduce the inequality of distribution of one area to another, and to measure the level of private economic activity. Tax revenue is expected to continue to increase so that the country's development can run well. Efforts to maximize tax revenue cannot rely solely on the role of the Director General of Taxes or tax officials, but the active role of the taxpayers is needed.
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