Self-Assessment System, Tax Technology And Tax Evaison

Ella Anastasya Sinambela, Arif Rachman Putra

Abstract


One of the state revenues is from the tax sector. Tax revenue in a country has benefits for infrastructure development in that country. The low level of public awareness of the importance of taxes for the state leads to tax evasion. Tax evasion is an act that violates the law that can harm the state. There are many reasons why taxpayers do tax evasion. For this reason, it is necessary to know the aspects that affect tax evasion such as the self-assessment system and tax technology. This study aims to determine the role of the self-assessment system and tax technology in the occurrence of tax evasion. The method applied is a quantitative method, then the data is processed using the SPSS application. The research population is a taxpayer who is domiciled in the city of Surabaya. Researchers used 125 respondents as samples. This study shows the role of the self-assessment system and tax technology in tax evasion.

Keywords


Self Assessment System, Tax Technology, Tax Evasion

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DOI: https://doi.org/10.56348/mark.v1i1.31

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Journal of Marketing and Business Research (MARK)
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This work is licensed under a Creative Commons Attribution 4.0 International License