The level of actual income. Spicer

The level of actual income. Spicer and Lundstedt (1976) point out that self‐employed have more
possibilities to avoid taxes than employed taxpayers. However, self‐employed taxpayers have more
opportunities for tax evasion and these opportunities might further increase with the number of different
income sources.

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The level of actual income. Spicer and Lundstedt (1976) point out that self‐employed have more possibilities to avoid taxes than employed taxpayers. However, self‐employed taxpayers have more opportunities for tax evasion and these opportunities might further increase with the number of different income sources.

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Tingkat pendapatan yang sebenarnya. Spicer dan Lundstedt (1976) menunjukkan bahwa wiraswasta memiliki lebih
kemungkinan untuk menghindari pajak dari wajib pajak digunakan. Namun, wajib pajak wiraswasta memiliki lebih banyak
kesempatan untuk penggelapan pajak dan kesempatan ini mungkin lebih meningkatkan dengan jumlah yang berbeda
sumber pendapatan.

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