The Effect of Tax Evaluation Trials and Community Social Views on Tax Evasion Practices

Abstract

This research aims to determine the effect of Tax Payer of trust and Social Opinion to the Tax Evasion. The object of this research is Kebayoran Lama Traditional Market in South Jakarta. The research design used is causal research. The sampling technique used is accidental sampling. This study was conducted during the period January 2018 until May 2018 with a sample 100 people  listed on is Kebayoran Lama Traditional Market in South Jakarta. The data used in this study is primary data obtained from spread of the questionnaire. Data analysis method used is panel data regression analysis method with the help of SPSS 21.0 software. The results of this study indicate that the Tax Payer of Trust have an effect on Tax Evasion of the company in Kebayoran Lama Traditional Market South Jakarta. However, that the Social Opinion have an effect too on Tax Evasion of the company in Kebayoran Lama Traditional Market South Jakarta.

Keywords : Tax Payer of Trust, Social Opinion, and Tax Evasion.

DOI: 10.7176/RJFA/11-16-09

Publication date:August 31^st 2020