PENGARUH KEADILAN, DISKRIMINASI, DAN PEMERIKSAAN PAJAK TERHADAP PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK (TAX EVASION)
Daftar Isi:
- Sarah Maharani, 2015: The Influence Fairness, Discrimination, and Tax Inspection towards Tax Payer Perceptions about Tax Evasion Advisors: (I) Nuramalia Hasanah, SE, M.Ak; (II) Indra Pahala, SE, M.Si The research aims at examining the influence fairness, discrimination, and tax inspection towards tax payer perceptions about tax evasion. Fairness, discrimination, and tax inspection as the independent variables, and tax evasion as dependent variable. The research uses primer data. The sample used is based Slovin formula which are 100 tax payer that registered at Kantor Pelayanan Pajak (KPP) Pratama Jakarta Tebet. The research conducts multiple linear regression analyses method to examine the hypothesis in the level of significance 5%. This research proves that fairness and discrimination have positive and significant influence towards tax payer perceptions about tax evasion, whereas tax inspection have negative and significant influence towards tax payer perceptions about tax evasion. Fairness, discrimination, and tax inspection altogether or simultaneously has influence towards cash holding. The independent variables used such as fairness, discrimination, and tax inspection are able to explain the dependent variable which is cash holding 55,2%. Key words: fairness, discrimination, tax inspection, tax evasion