PENGARUH SISTEM PERPAJAKAN, KEADILAN PAJAK, DISKRIMINASI PAJAK DAN POTENSI KECURANGAN PAJAK TERHADAP POTENSI PENGGELAPAN PAJAK (Studi Kasus di Kantor Pelayanan Pajak Pratama Tigaraksa Kabupaten Tangerang)
| Main Author: | BUDI PUTRA ARIFAS, AGUS |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/2931/1/PENGARUH%20SISTEM%20PERPAJAKAN%2C%20KEADILAN%20PAJAK%2C%20DISKRIMINASI%20PAJAK%20DAN%20POTENSI%20KECURANGAN%20PAJAK%20TERHADAP%20POTENSI%20PENGGELAPAN%20PAJAK.PDF https://eprints.untirta.ac.id/2931/ |
Daftar Isi:
- This thesis entitled the influence of taxation system, tax justice, tax discrimination and the potential of tax fraud against tax evasion potential (case study at Tigawansa Tax Office Primary Tangerang Regency). The purpose of this study is to determine whether there is influence of the tax system, tax justice, tax discrimination and potential tax fraud partially to the potential tax evasion. Tax planning that aims to reduce the amount of tax payments can be done by tax evasion. Tax evasion is an attempt made by a taxpayer to lighten the tax burden by violating the law. Research method using quantitative method. The design of this study consisted of the design of deksripitf and causal design. Data collection technique was done by distributing questionnaires with the number of samples of 54 respondents who are willing to be respondents. Data analysis used statistical testing with statistics program SPSS Version 20. Based on the results of data processing, known Adjusted R Square value of 0.165. This shows the variation on the potential tax evasion potential can be explained by 16.5% by tax system variables, tax justice, tax discrimination and potential tax fraud while the rest of 83.5% is explained by other variables that are not examined. The result of t test, known tax system, tax discrimination and potential of tax fraud have positive effect partially to tax evasion potential. While tax justice does not partially affect the potential tax evasion.