Pengaruh Keadilan Pajak, Kualitaspelayanan Pajak, Kemungkinan Terdeteksinya Kecurangan, Sanksi Perpajakan, Dan Tarif Pajak Terhadap Persepsi Wajib Pajak Mengenai Penggelapan Pajak (Tax Evasion)

Kurnia, Safta (2018) Pengaruh Keadilan Pajak, Kualitaspelayanan Pajak, Kemungkinan Terdeteksinya Kecurangan, Sanksi Perpajakan, Dan Tarif Pajak Terhadap Persepsi Wajib Pajak Mengenai Penggelapan Pajak (Tax Evasion). Other thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to determine whether the tax justice, the quality of tax services, the possibility of detection of fraud, tax sanctions and tax rates have an influence on taxpayer perceptions about tax evasion. The sampling technique using purposive sampling method with the number of samples used in this study are 90 UMKM pempek, kerupuk, and kemplang that exist in the city of Palembang. The variables were tested by multiple linear regression method with 5% significant level. From the results of the research note that the tax justice, the quality of tax services, the possibility of detection of fraud affect the perception of taxpayers about tax evasion and tax sanctions and tax rates do not affect the taxpayer's perception of tax evasion.

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