%0 Journal Article %1 noauthororeditor %A Safkaur, Yohanes C. Seralurin | Wd. Intan Sarianti | Otniel %D 2023 %J Central Asian Journal of Innovations on Tourism Management and Finance %K Evasion Justice, Quality, Service System, Tax Taxation %N 6 %P 63-68 %T The Influence of the Tax System, Tax Equity, and Service Quality on Taxpayers' Perceptions About Tax Evasion During the Covid-19 Pandemic %U https://cajitmf.centralasianstudies.org/index.php/CAJITMF/article/view/515/582 %V 4 %X This study aims to determine the effect of the taxation system, tax justice, and service quality on taxpayers' perceptions of tax evasion during the COVID-19 pandemic. This study's population is taxpayers registered at KPP Pratama Timika. The source of data in this study is primary data; primary data is obtained through questionnaires. The sampling technique used in this study is accidental sampling; the number of research samples is 398 respondents. The data analysis technique was multiple linear regression statistical tools (Multiple Linear Regression) with the help of SPSS V.22 software. Based on the results of research using SPSS as a test tool, it shows that partially the tax system, tax justice, and service quality have a significant negative effect on taxpayers' perceptions of tax evasion during the covid-19 pandemic.

@article{noauthororeditor, abstract = {This study aims to determine the effect of the taxation system, tax justice, and service quality on taxpayers' perceptions of tax evasion during the COVID-19 pandemic. This study's population is taxpayers registered at KPP Pratama Timika. The source of data in this study is primary data; primary data is obtained through questionnaires. The sampling technique used in this study is accidental sampling; the number of research samples is 398 respondents. The data analysis technique was multiple linear regression statistical tools (Multiple Linear Regression) with the help of SPSS V.22 software. Based on the results of research using SPSS as a test tool, it shows that partially the tax system, tax justice, and service quality have a significant negative effect on taxpayers' perceptions of tax evasion during the covid-19 pandemic.}, added-at = {2023-09-28T12:08:15.000+0200}, author = {Safkaur, Yohanes C. Seralurin | Wd. Intan Sarianti | Otniel}, biburl = {https://www.bibsonomy.org/bibtex/26f82d86882c1e6b3a93b49b711e7fc7a/centralasian_20}, interhash = {3773108f4e3df990641c666dbdb314f7}, intrahash = {6f82d86882c1e6b3a93b49b711e7fc7a}, issn = {2660-454X}, journal = {Central Asian Journal of Innovations on Tourism Management and Finance}, keywords = {Evasion Justice, Quality, Service System, Tax Taxation}, language = {english}, month = {June}, number = 6, pages = {63-68}, timestamp = {2023-09-28T12:08:15.000+0200}, title = {The Influence of the Tax System, Tax Equity, and Service Quality on Taxpayers' Perceptions About Tax Evasion During the Covid-19 Pandemic}, url = {https://cajitmf.centralasianstudies.org/index.php/CAJITMF/article/view/515/582}, volume = 4, year = 2023 }