The influence of understanding the Tetep-Antep-Mantep teachings and tax sanctions on tax evasion intentions

Abstract

This research aims to determine the effect of understanding the teachings of tetep-antep-mantep, tax sanctions on intentions to evade taxes. This research is quantitative research using primary data taken through google questionnaire from snowball sampling of 100 respondents. This research data was processed using IBM SPSS Statistics 22. The findings of this research show that the influence of understanding the teachings of tetep-antep-mantep has a negative effect on tax evasion intentions, but tax sanctions have a positive effect on tax evasion intentions.