Pengaruh Sistem, Keadilan, Dan Sanksi Perpajakan Terhadap Persepsi Etis Wajib Pajak Orang Pribadi Mengenai Tax Evasion

., Natasya (2022) Pengaruh Sistem, Keadilan, Dan Sanksi Perpajakan Terhadap Persepsi Etis Wajib Pajak Orang Pribadi Mengenai Tax Evasion. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

The purpose of this study is to examine the effect of the tax system, justice, and sanctions on the ethical perception of individual taxpayers regarding tax evasion. The population used in this study is an individual taxpayer in Palembang City. The sampling method used was purposive sampling and obtained as many as 91 samples. The data analysis technique of this research used multiple linear regression analysis. The results of the study indicate that the system and sanctions have a positive effect on the ethical perceptions of individual taxpayers regarding tax evasion, while tax justice has a negative effect on the ethical perceptions of individual taxpayers regarding tax evasion. Keywords: Tax System, Tax Justice, Tax Sanctions, Ethical Perceptions of Individual Taxpayers Regarding Tax Evasion

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