Tax Officer Services And Tax Justice As Preventive Action For Tax Evasion

Eni Suharti; Dewi Rachmania

doi:10.24912/ja.v23i2.589

Authors

Eni Suharti Faculty of Economic and Bussines, University Muhammadiyah Tangerang
Dewi Rachmania Faculty of Economic and Bussines, University Muhammadiyah Tangerang

DOI:

https://doi.org/10.24912/ja.v23i2.589

Keywords: Tax officer services, Fairness of Tax, Tax Evasion.

Abstract

The research is aimed to analyze of reduction of tax evasion case. Where, this effort by implementation service courtesy of tax officer/Fiscus and fairness of tax regulation for corporate as tax-payer. This matter caused by many tax-fraud that have done by tax-payer (small and big enterprise). Generally, these cases have influence to un-performing tax revenue of government.The tool used in this research is the structure equation model (SEM)with partial least square(PLS)alternative approaches.PLS evaluation model is done by assessing outer model and inner model.That used to test 98 samples(respondent)obtained from the slovin’s formula. The result of this reseach show indicates that the implementation oftax officerservices/Fiscus have negative impact partially to tax-evasionand fairness of tax regulation has not effect partially on tax evasion.

Author Biographies

Eni Suharti, Faculty of Economic and Bussines, University Muhammadiyah Tangerang

suharti_eni@yahoo.co.id

Dewi Rachmania, Faculty of Economic and Bussines, University Muhammadiyah Tangerang

DewiRachmania@gmail.com

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