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September 10, 2025International Journal of Business Humanities Education and Social Sciences (IJBHES)

The Effect of Self Assessment System, Tax Justice, and Trust in Tax Authorities on Tax Evasion

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Authors

ANAndi Azra Indira NurMIMuhammad Iqbal

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Overview

Observational analysis reveals self-assessment and trust in tax authorities reduce tax evasion, suggesting the need for better tax systems.

Key Points

  • Self-assessment system significantly reduces tax evasion among corporate taxpayers registered at KPP Pratama.
  • Trust in tax authorities has a negative effect on tax evasion, emphasizing the importance of taxpayer confidence.
  • Tax justice shows no significant impact on tax evasion in the studied population of corporate taxpayers.
  • Quantitative data analysis was conducted using smart pls 4.0 on responses from 100 corporate respondents.

Cite This Study

Nur et al. (2025) studied this question.

synapsesocial.com/papers/68c23e02b210217d64791032https://doi.org/10.46923/ijbhes.v7i1.470
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