Mencegah Tax Evasion di Sektor Pekerja Mandiri: Evaluasi Pemahaman, Self-Assessment System, dan Sanksi Perpajakan
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Caecilia Rosma Widiyohening
Pratika Ayuningtyas
Abstract
This study aims to analyze the influence of tax knowledge, the self-assessment system, and tax sanctions on tax evasion behavior among individual taxpayers engaged in independent professions. The compliance gap observed in the self-employed sector indicates a high vulnerability to tax evasion, necessitating a comprehensive evaluation of both behavioral and law enforcement aspects. An explanatory quantitative research method was employed, utilizing primary data collected via questionnaires. The sample consisted of 100 individual taxpayers in independent professions in Purworejo Regency, selected through simple random sampling. Multiple linear regression was used for data analysis. Empirical results demonstrate that tax knowledge, the effectiveness of the self-assessment system, and the severity of tax sanctions—both individually and simultaneously—significantly influence the mitigation of tax evasion tendencies. These findings confirm the relevance of the Theory of Planned Behavior and Deterrence Theory, illustrating how the synergy between tax literacy, self-reporting discipline, and the deterrent effect of sanctions fosters a conducive compliance ecosystem. From a practical standpoint, the study recommends that tax authorities optimize digital reporting education and ensure transparency in the enforcement of sanctions to mitigate tax evasion within the non-formal sector.
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Copyright (c) 2026 Caecilia Rosma Widiyohening, Pratika Ayuningtyas
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