PENGARUH TARIF PAJAK DAN SELF ASSESSMENT SYSTEM TERHADAP PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK WP BADAN DI KOTA PALEMBANG

Panjaitan, Delfi and Lesmana, Desy and Maimunah, Mutiara (2019) PENGARUH TARIF PAJAK DAN SELF ASSESSMENT SYSTEM TERHADAP PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK WP BADAN DI KOTA PALEMBANG. Project Report. Universitas Katolik Musi Charitas, Palembang. (Unpublished)

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Abstract

This study aims to determine the effect of tax rates and self-assessment system on the perception of corporate taxpayers regarding tax evasion. The population of this study is a corporate taxpayer in the city of Palembang. The sample in this study was determined based on probability sampling method with simple random sampling technique. Data was collected by distributing questionnaires to 100 corporate taxpayers in the city of Palembang. The method of research analysis used is multiple linear regression. Simultaneously the independent variables, namely the Tax Rate and Self Assessment System, have a positive and significant effect on the Perception of Taxpayers Regarding the Tax Darkening of Corporate Taxpayers in Palembang City. While partially the Tax Rate has a positive and significant effect on the Perception of Taxpayers Regarding the Tax Darkening of Corporate Taxpayers in Palembang City. The Self Assessment System has no significant and does not effect on the Taxpayer's Perception Regarding the Tax Evasion of Corporate Taxpayers in Palembang City.

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