This study aims to determine the perception of taxpayers on tax evasion that is influenced by internal factors and external factors of taxpayers. As the locus of control theory that a person's actions are influenced by internal factors of the person himself and external factors around the person. Tax evasion is known as a factor causing the non-achievement of state revenue from taxes so far. The MSME was used as a respondent in this study because of its large number in Indonesia and grow the country's economy.
The results found that ethics and understanding of taxation as internal factors have an influence on tax evasion, as well as tax justice as an external factor also has an influence on tax evasion. From a comparative analysis, internal factors have a stronger influence than external factors. This result can be used by the Directorate General of Taxes in minimizing tax evasion by fostering individual enthusiasm in complying with tax regulations.
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In-Text Citation: (Tarmidi et al., 2020)
To Cite this Article: Tarmidi, D., Suryati, A., & Purwaningsih, S. (2020). Tax Evasion: Impact of Internal and External Factors, An Individual Tax Payer Perception. International Journal of Academic Research in Business and Social Sciences, 10(5), 675–685.
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