DIFFERENT CITIES, DIFFERENT GENDERS, DIFFERENT PERCEPTIONS OF TAX EVASION

Tjondro, Elisa and Widuri, Retnaningtyas and Manoy, Silvia Belinda (2018) DIFFERENT CITIES, DIFFERENT GENDERS, DIFFERENT PERCEPTIONS OF TAX EVASION. In: 3rd International Conference on Economics, Education Business and Accounting, 27-10-2018 - 27-10-2018, Bali - Indonesia.

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Abstract

This study intends to prove the different perceptions ethics of tax evasion from the view of two groups of society coming from two types of cities in Indonesia: Surabaya as an developed economy-new city and Bitung as a emerging economy-new city. Different levels of urban development contribute to the different perceptions of tax evasion. The second objective is to examine differences in perceptions of tax evasion among the genders in each city. The sample of research is 100 students from various fields of science in Surabaya and Bitung. The analysis technique used is independent sample t-test. The result of the research shows that there is a different perception of tax evasion between Surabaya and Bitung. This study also found that there is a difference of perceptions between genders in Surabaya, but different results were found in Bitung city. This proves the perception of tax evasion between emerging and developed economy cities is divergent.

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