PERSEPSI MAHASISWA: PENGARUH SANKSI PAJAK, KEADILAN PAJAK DAN LOVE OF MONEY TERHADAP PENGGELAPAN PAJAK (Studi Pada Mahasiswa Akuntansi Universitas Maritim Raja Ali Haji Angkatan 2022-2023)

Abstract

This study aims to analyze the effect of tax penalties, tax fairness, and love of money on students' perceptions of tax evasion. A sample of 174 accounting students at Universitas Maritim Raja Ali Haji (batch 2022–2023) was selected through simple random sampling. Data were analyzed using multiple linear regression with SPSS v26. Results show that tax penalties have no significant effect (H1 rejected), while tax fairness and love of money each have a significant negative effect (H2 and H3 accepted). Simultaneously, all three variables significantly influence tax evasion perceptions (H4 accepted) with an Adjusted R² of 44.5%.