Teknologi Perpajakan, Sistem Penilaian Diri dan Penggelapan Pajak
Keywords:
tax technology, self assessment system, tax evasionAbstract
A country carries out infrastructure development in its country to improve the welfare of the people in its country. One source of state development financing comes from taxes. Not only development, taxes are also used to finance state activities. To maximize the country's development, the tax paid must be maximized. The government in a country makes a tax system that is implemented to maximize revenue from the tax sector. This situation is hindered by the existence of tax evasion by taxpayers. Many factors trigger the occurrence of tax evasion. This study aims to determine the role of tax technology and self-assessment system in tax evasion. The method applied is a quantitative method, then the data is processed using the SPSS application. The population in this study are taxpayers who live in Sidoarjo Regency. This study used 87 respondents as a sample. This study shows the role of tax technology and self-assessment system in tax evasion.
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