DETERMINANTS OF CORPORATE TAXPAYER PERCEPTIONS OF TAX EVASION

Abstract

This research aims to test and analyze the determinants of restaurant and hotel owner taxpayers' perception on tax evasion, involving the variables of information technology, tax knowledge, tax morale, tax system, tax fairness, and compliance cost. The primary data in this research are collected using questionnaires and measured by Likert scale. The population includes corporate taxpayers of restaurant and/or café and hotel service owners, from which the samples of 100 respondents are selected through purposive sampling, and analyzed by descriptive statistics, validity test, reliability test, multiple linear regression, coefficient of determination test, and hypothesis test processed by SPSS ver. 27. The analysis results exhibit that information technology, tax knowledge, tax morale, and tax system have a negative and significant effect on corporate taxpayers' perception on tax evasion; and tax fairness and compliance cost have a positive and significant effect on corporate taxpayers' perception on tax evasion.