THE INFLUENCE OF SUBJECTIVE NORMS AND TAX INFORMATION TECHNOLOGY ON TAX EVASION

Abstract

This study aims to determine the effect of subjective norms and tax information technology on individual tax evasion. This research was conducted in Cianjur Regency with the help of data obtained from KPP Pratama Cianjur Regency.The sampling technique uses non-probability sampling, which is a sampling technique by not giving the same opportunity or opportunity to each member of the population when it will be selected as a sample, with a total of 100 respondents. The analysis method used is multiple linear regression analysis.The results showed that partially, subjective norms affect tax evasion, while tax information technology has no effect on tax evasion.