Factors Influencing of Tax Evasion: Tax Sanctions, Tax Understanding, and Love of Money.

• Yosi Ika Putri

  Universitas Bhayangkara Jakarta Raya

• Tutty Nuryati

  Faculty of Economics and Business, Bhayangkara Jakarta Raya University, Indonesia

• Tri Yulaeli

  Faculty of Economics and Business, Bhayangkara Jakarta Raya University, Indonesia

• Beti Nurbaiti

  Faculty of Economics and Business, Bhayangkara Jakarta Raya University, Indonesia

• Endah Prawesti Ningrum

  Faculty of Economics and Business, Bhayangkara Jakarta Raya University, Indonesia

This research discusses how tax sanctions, tax understanding, and love of money
influence taxpayers' perceptions of tax evasion. The results from the literature review indicate
that the influence of these three factors is not always consistent. Tax sanctions can make people
afraid to evade taxes if the law is enforced fairly, but they can also lead people to justify evasion
if they feel the law is unjust. Tax understanding sometimes encourages compliance, but it can
also be exploited to find legal loopholes. Meanwhile, love of money can tempt people to evade
taxes for profit, but it can also make them compliant for fear of losing money due to sanctions.
Therefore, the influence of these three factors heavily depends on the situation and the values
held by each individual

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