Persepsi Mahasiswa Akuntansi dan Mahasiswa Hukum terhadap Etika Penggelapan Pajak

Abstract

This study surveyed the perception of accounting and law students in Sebelas Maret University. The two group of responden were compared to determine whether their perception were different. Population of this research were two group of accounting and law students in Sebelas Maret University Surakarta. A survey was constructed and distributed to group of advanced undergraduate accounting and law students. Sampling method in this survey was purposive sampling. Analysis methods were conducted to this research were pearson’s correlation for validity, cronbach’s alpha for reliability, one sample kolmogorov-smirnov for normalitas, and independent sample T-test for hypothesis testing. The result of this research show that there were different perception of accounting and law students to the ethics of tax evasion. Based on the mean analysis, law students have higher scores than accounting students. This finding indicate that law students more opposed to the tax evasion than accounting students.