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6 Pages

Self-assessment systems, tax auditing, and tax evasion

WithE. Kartiko, L. Nurlaela, H.S. Hanifah, M. Romdhon, S. Yantika

This research comprised a quantitative study with a descriptive and verification approach that aimed to determine the effect of: (1) self-assessment systems on tax evasion and (2) tax audit on tax evasion. The population of this study was 34,577 non-employed taxpayers registered at the Garut tax office. The sample used in this study consisted of 100 respondents. The respondents were taxpayers who do business with or represent small-micro-medium enterprises and the techniques used for obtaining data included convenience sampling with a questionnaire. The instrument trials were analyzed using validity and reliability testing. The data analysis technique used in the study was multiple linear regression analysis. The results showed that: (1) self-assessment systems and tax audits affect tax evasion, (2) self-assessment systems haves a negative effect on tax evasion, and (3) tax auditing has a positive effect on tax evasion.