PENGARUH KEADILAN PAJAK, SISTEM PERPAJAKAN, DISKRIMINASI PAJAK, DAN PENGETAHUAN WAJIB PAJAK TERHADAP PERSEPSI WAJIB PAJAK ORANG PRIBADI MENGENAI PENGGELAPAN PAJAK (TAX EVASION) PADA KANTOR PELAYANAN PAJAK PRATAMA SERANG
| Main Author: | Anggarini, Levina |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/3314/1/PENGARUH%20KEADILAN%20PAJAK%2C%20SISTEM%20PERPAJAKAN%2C%20DISKRIMINASI%20PAJAK%2C%20DAN%20PENGETAHUAN%20WAJIB%20PAJAK%20TERHA.pdf https://eprints.untirta.ac.id/3314/ https://feb.untirta.ac.id/ |
Daftar Isi:
- This study examines to the influence of tax justice, tax system, discrimination and taxpayer knowledge on individual taxpayer perceptions of tax evasion. The population was KPP Pratama Serang. The sample in this study is determined by sampling convinience method, the data collected with the distribution of questionnaires. The number of taxpayer in this study were 134 individual taxpayers. The method of analysis used is multiple linear regression. The results of analysis indicate that the tax justice negative and significant impact on individual taxpayer perceptions of tax evasion, tax system has negative and significant on individual taxpayer perceptions of tax evasion, discrimination positive and significant impact on individual taxpayer perceptions of tax evasion and taxpayer knowledge negative and significant impact on individual taxpayer perceptions of tax evasion. Keyword: Tax Justice, Tax System, Discrimination, Taxpayer Knowledge, Individual Taxpayer Perceptios, Tax Evasion.