Analisis yang Mempengaruhi Penghindaran Pajak dan Penipuan dalam Perspektif Teknologi Informasi

https://doi.org/10.34308/eqien.v15i2.2349

Authors

  • Fangela Myas UTA 45 Jakarta
  • Anni Safitri
  • Mella Mardayanti
  • Sri Sukartono Nathadiharja Prodi Manajemen, Fakultas Ekonomi Bisnis dan Ilmu Sosial Universitas 17 Agustus 1945 Jakarta, Indonesia

Keywords:

Financial Pressure, Internal Control System, Tax Avoidance and Fraud

Abstract

This research aims to find out whether research examining financial pressure, education level and internal control systems can influence tax avoidance and fraud. Previous research used quantitative research and the data still used secondary data. The advantage of this research is that this research is different from previous research because this research uses primary data. This research is different from previous research because it combines education level systems and financial pressures that can influence tax avoidance and fraud. This research method uses primary data and is processed using the Smart PLS 3.0 data processing application.

 

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Published

2026-06-13

How to Cite

Fangela Myas, Anni Safitri, Mella Mardayanti, & Sri Sukartono Nathadiharja. (2026). Analisis yang Mempengaruhi Penghindaran Pajak dan Penipuan dalam Perspektif Teknologi Informasi. Eqien - Jurnal Ekonomi Dan Bisnis, 15(2), 415–428. https://doi.org/10.34308/eqien.v15i2.2349