The Effect of Tax Rates, Tax Sanctions, and Understanding of Taxation on Taxpayers' Perceptions Regarding Tax Fraud
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Abstract
Purpose – This research aims to test and analyze the influence of tax rates, tax sanctions, and understanding of taxation on taxpayers' perceptions regarding tax fraud
Design/methodology/approach – The sampling method used in this research was purposive sampling by distributing questionnaires using Google Form, with a total of 73 respondents
Findings – The results of this research show that tax rates, tax sanctions, and understanding of taxation have a positive and significant effect on taxpayers' perceptions regarding tax fraud
Originality – The sample used is data from MSME taxpayers registered with the Makassar City Cooperatives and SMEs Service
Keywords Tax Rates, Tax Sanctions, Understanding Taxation, Tax Fraud
Paper Type Research Result
Article Details
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