The Influence of Money Ethics and Distrust of Tax Authorities on Ethical Perceptions of Tax Evasion (Empirical Study of Individual Taxpayers Registered at KPP Pratama Palu, Central Sulawesi)

Nurlaela Mapparessa, Shanabilla Shanabilla, Nina Yusnita Yamin

Abstract


This study aims to identify and analyze the effect of money ethics and distrust of tax authorities on ethical
perceptions of tax evasion. This type of research uses quantitative methods by conducting surveys by
distributing questionnaires to respondents. The population in this study are individual taxpayers who are
registered at KPP Pratama Palu. The sample used in this study was 100 respondents. The sampling technique
uses incidental sampling technique. The data collection method used is through the distribution of
questionnaires. Data processing using the SPSS 25 program with descriptive statistical analysis and multiple
linear regression analysis. The results of this study indicate that money ethics has a positive and significant
effect on ethical perceptions of tax evasion, while distrust of tax authorities has a negative and insignificant
effect on ethical perceptions of tax evasion.


Keywords


money ethics, distrust of tax authorities, tax evasion.

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DOI: https://doi.org/10.30596/miceb.v1i0.288

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