TAX SANCTIONS, TAX FAIRNESS AND LOVE OF MONEY: REVEALING THE PERCEPTION OF ACCOUNTING STUDENTS AGAINST TAX EVASION

This study investigates the influence of tax sanctions, tax fairness, and love of money on accounting students' perceptions of tax evasion. Using a quantitative approach, the study involved 200 accounting students in Solo Raya selected through purposive sampling. Data were collected using a Likert scale questionnaire and analyzed with multiple linear regression. The results indicate that tax sanctions and love of money have a positive and significant effect on perceptions of tax evasion, while tax fairness has no significant effect. These findings confirm that the orientation toward tax sanctions and love of money plays a greater role in shaping perceptions of tax evasion than perceptions of the fairness of the tax system. The purpose of this study is to emphasize the importance of education and policies that enhance tax awareness among students as future taxpayers.