COMPARATIVE ANALYSIS PERCEPTION OF TAX AVOIDANCE AND EVASION ON UNDERGRADUATE STUDENTS (SURVEY ON UNDERGRADUATE STUDENTS IN WEST JAVA PROVINCE INDONESIA)

Abstract

The purpose of this research is to know whether gender, major, and level of study have difference perception of tax avoidance or evasion. The totals of respondents in this research are 144 undergraduate students in public or private universities in West Java. Research methodology used is quantitative method. The sampling technique used in this research is non probability sampling or purposive sampling. This research used T-test for testing differences. Data collected done by using the questionnaire. The result obtained from this research that gender has no significant difference perception of tax avoidance behavior, however major and level of study has significant difference perception of tax avoidance or evasion.