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PERSEPSI MAHASISWA FAKULTAS EKONOMI MENGENAI ETIKA PENGGELAPAN PAJAK

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 16 No. 1 (2021) · pp. 84–104

DOI
10.52062/jakd.v16i1.1853
ISSN
2621-6787, 1978-4848
Published
2021-12-03
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

This study aims to analyze the effect of justice, taxation system, discrimination and understanding of taxation on economic students' perceptions of the ethics of tax avoidance. The population in this study were students at the state and private Faculty of Economics campuses. The sample in this study was determined using purposive sampling technique, data collection was carried out by distributing questionnaires. The research analysis method used is multiple linear regression. Based on the results of the analysis, it shows that justice has a negative and insignificant effect on students' perceptions of tax avoidance ethics, the taxation system has a negative and insignificant effect on students' perceptions of tax avoidance ethics, discrimination has a positive and insignificant effect on students' perceptions of tax avoidance ethics and has a significant effect on students' perceptions of the ethics of tax avoidance and negative understanding of taxation. and not significant to students' perceptions of the ethics of tax avoidance. The most dominant variable influencing students' perceptions of the ethics of tax avoidance is discrimination because it has a standard value of 0.900 beta coefficient.

Keywords

Collaboration network of the authors

27 authors · 73 co-authorship links

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Co-authorOrganisationJoint articles
Meinarni AsnawiAffiliation unknown4
Kurniawan PatmaAffiliation unknown3
Siti RofingatunAffiliation unknown3
Maylen K.P. KambuayaAffiliation unknown2
Anthonius H. Citra WijayaAffiliation unknown1
Farid TrayayudhaAffiliation unknown1
Hadrian Ersa TuariAffiliation unknown1
Sylvia Christina DaatAffiliation unknown1
Falen Sopia S. AronggearAffiliation unknown1
Aaron M.A. SimanjuntakAffiliation unknown1
Martupa J. S SiburianAffiliation unknown1
Sindi UlukyananAffiliation unknown1
Klara WonarAffiliation unknown1
Aaron SimanjuntakAffiliation unknown1
Cornelia D. MataniAffiliation unknown1
Febriana SagalaAffiliation unknown1
Sara M. ParuAffiliation unknown1
Ramasoyan Arung LambaAffiliation unknown1
Yeniva PahabolAffiliation unknown1
Syaikhul FalahAffiliation unknown1
Yohanes Cores SeralurinAffiliation unknown1
Cornelia Desiana MataniAffiliation unknown1
Maylen KP KambuayaAffiliation unknown1
Elia M. TandililingAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PERSEPSI MAHASISWA FAKULTAS EKONOMI MENGENAI ETIKA PENGGELAPAN PAJAK</dc:title>
	<dc:creator>Alit, Dhea</dc:creator>
	<dc:creator>Kambuaya, Meylan</dc:creator>
	<dc:creator>Sesa, Pascalina V. S</dc:creator>
	<dc:subject xml:lang="en-US">Keywords</dc:subject>
	<dc:subject xml:lang="en-US">Justice</dc:subject>
	<dc:subject xml:lang="en-US">Taxation System</dc:subject>
	<dc:subject xml:lang="en-US">Discrimination</dc:subject>
	<dc:subject xml:lang="en-US">Tax Understanding</dc:subject>
	<dc:subject xml:lang="en-US">Student Perception</dc:subject>
	<dc:subject xml:lang="en-US">Tax Evasio</dc:subject>
	<dc:description xml:lang="en-US">This study aims to analyze the effect of justice, taxation system, discrimination and understanding of taxation on economic students' perceptions of the ethics of tax avoidance. The population in this study were students at the state and private Faculty of Economics campuses. The sample in this study was determined using purposive sampling technique, data collection was carried out by distributing questionnaires. The research analysis method used is multiple linear regression. Based on the results of the analysis, it shows that justice has a negative and insignificant effect on students' perceptions of tax avoidance ethics, the taxation system has a negative and insignificant effect on students' perceptions of tax avoidance ethics, discrimination has a positive and insignificant effect on students' perceptions of tax avoidance ethics and has a significant effect on students' perceptions of the ethics of tax avoidance and negative understanding of taxation. and not significant to students' perceptions of the ethics of tax avoidance. The most dominant variable influencing students' perceptions of the ethics of tax avoidance is discrimination because it has a standard value of 0.900 beta coefficient.</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2021-12-03</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1853</dc:identifier>
	<dc:identifier>10.52062/jakd.v16i1.1853</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 16 No. 1 (2021): Mei; 84-104</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 16 No 1 (2021): Mei; 84-104</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1853/1484</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2021 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>