PERSEPSI MAHASISWA AKUNTANSI MENGENAI PENGGELAPAN PAJAK [JURNAL]
OLEH :
Reskino, Rini, Dinda Novitasari
Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah Jakarta
reskino.uin@gmail.com
Abstract :
This research aims to test university accounting students perception in tax evasion,
which the respondents in this research were undergraduate and graduate accounting
students in Jakarta. Total sample of this research was 121 respondents. The
determination method sample that used is purposive sampling with judgement
sampling, to test the hypothesis in this research. Researchers use different independent
sample t-test. This research shows that there is no different perception between
undergraduate and graduate accounting students in terms of tax evasion.
Keywords: perception, tax and tax evasion.
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