@article{Amin_Mispa_2020, title={Dimension of Taxpayer Perception Regarding Tax Evation Actions}, volume={1}, url={https://journal.accountingpointofview.id/index.php/povraa/article/view/25}, DOI={10.47090/povraa.v1i3.25}, abstractNote={<p>This study aims to examine the effect of the taxation system, the possibility of fraud, justice and tax sanctions being detected on tax evasion actions in the Makassar South Tax Office. Data collection in this study used a questionnaire instrument by taking as many as 100 corporate taxpayers with incidental sample techniques. The analytical method used is multiple linear regression with the help of SPSS tools. The results of this study indicate that the taxation system, the possibility of detecting fraud, justice and tax sanctions has a negative and significant effect on tax evasion actions in the Makassar South Tax Office</p&gt;}, number={3}, journal={Point of View Research Accounting and Auditing}, author={Amin, Asbi and Mispa, Sitti}, year={2020}, month={Jul.}, pages={25-32} }