Pengaruh Machiavellian, Sistem Perpajakan, Love Of Money Dan Pemahaman Perpajakan Terhadap Persepsi Mahasiswa Akuntansi Menganai Tax Evasion (Studi Pada Mahasiswa Akuntansi Universitas Sumatera Utara)

Abstract

This study aims to determine the effect of machiavellian, taxation system, love of money and tax understanding on accounting students' perception of tax evasion (a study on accounting students of the University of North Sumatra). The population in this study is Accounting Students of the University of North Sumatra. The sampling method used the random sampling method and a sample of 248 respondents was obtained based on the Slovin formula. The results obtained in this study show that the Machiavellian, taxation system and love of money have an effect on the perception of accounting students regarding Tax Evasion. On the other hand, the understanding of taxation has no effect on the perception of accounting students regarding Tax Evasion. Simultaneously, machiavellian, taxation system, love of money and tax understanding have an effect on accounting students' perception of tax evasion.