Pengaruh Sistem Pemungutan Pajak, Kemungkinan Terdeteksinya Kecurangan, dan Tarif Pajak Terhadap Penggelapan Pajak (studi pada wajib pajak orang pribadi yang melakukan pekerjaan bebas di kota Palembang)

Savirach, Brigita Dilla (2020) Pengaruh Sistem Pemungutan Pajak, Kemungkinan Terdeteksinya Kecurangan, dan Tarif Pajak Terhadap Penggelapan Pajak (studi pada wajib pajak orang pribadi yang melakukan pekerjaan bebas di kota Palembang). Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This research aims to find out whether the tax collection system, the possibility of detection of fraud, and tax rates affect tax evasion. Object of this research is individual taxpayers who do free work in the city of Palembang. this research used Convenience sampling and obtained samples as many as 120 people. Data collection is done by questionnaire method which is distributed to respondents through offline and online. This research using SPSS version 23 to process data. The results of this study indicate that the taxation system, the possibility of detection of fraud, and tax rates has no effect on tax evasion.

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