Faktor - Faktor Yang Mempengaruhi Persepsi Mahasiswa Akuntansi Mengenai Etika Penggelapan Pajak (Tax Evasion)

Abstract

This research aims to determine the factors influencing the perceptions of 2019 accounting students from the Faculty of Economics and Business, Universitas Muhammadiyah Riau, regarding tax evasion ethics. This study employs a quantitative approach. The research population consists of accounting students from the 2019 cohort at Universitas Muhammadiyah Riau. The total population and sample size for this research is 221 respondents, selected using purposive sampling technique. Data collection involves distributing questionnaires to the respondents. The data analysis in this study includes descriptive statistical tests, classical assumption tests, and hypothesis testing using SPSS 22 as the tool. The results of this research indicate that perceptions of fairness, discrimination, and money ethics have an impact on accounting students' perceptions of tax evasion ethics.

Keywords:

Justice, Discrimination, Money Ethics, Gender, Tax Evasion Ethics.