Determinants of Accounting Students’ Perceptions of Ethics on Tax Evasion

DOI

10.2991/aebmr.k.210510.034How to use a DOI?

Keywords

Ethical Perception, Tax Evasion, Fairness, Taxasion Systems, Discrimination

Abstract

This research aims to examine the factors that influence perceptions about the ethics of tax evasion in accounting students. The population in this study were active students of Bachelor degree (S1) 2016 semester 8 of Accounting Studies Program at the Faculty of Business, Law and Social Sciences, Muhammadiyah University, Sidoarjo. This research uses quantitative methods. The sample in this study amounted to 150 semester 8 accounting students who were determined using the Purposive sampling method. The data of this study were sourced from questionnaires distributed to respondents and then analyzed with multiple linear regression analysis.The results showed that the fairness factor had a significant effect on the perception of ethics on tax evasion. Tax system factors have no significant effect on perceptions of ethics on tax evasion. Meanwhile, discrimination has a significant effect on perceptions of ethics on tax evasion.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Santi Rahma Dewi
AU  - Talita Ayu Sylviana
PY  - 2021
DA  - 2021/05/10
TI  - Determinants of Accounting Students’ Perceptions of Ethics on Tax Evasion
BT  - Proceedings of the 2nd International Conference on Business and Management of Technology (ICONBMT 2020)
PB  - Atlantis Press
SP  - 202
EP  - 207
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210510.034
DO  - 10.2991/aebmr.k.210510.034
ID  - Dewi2021
ER  -