Riset Eksperimen: Whistleblowing System dan Literasi Tax Audit Terhadap Tindakan Tax Evasion

AbstractThis research examines specifically about tax evasion action based on audit literacy as an internal factor of payers and the whistleblowing system’s condition a control payers. The method that used in this is experimental with 2x2 factorial design. This was conducted to undergraduate accounting studies Indonesia University Education were selected using simple random sampling technique. Main hypothesis testing uses Two Way ANOVA. data obtained form amount taxable income will be reported (in percent), where result decision has previously received treatment system existence literacy. general indicate decrease tendency someone do evasion. It can achieved if Directorate General Taxation provide good or educational institution learning their students.