PENGARUH KEADILAN, SISTEM PERPAJAKAN DAN DISKRIMINASI TERHADAP PERSEPSI WAJIB PAJAK MENGENAI ETIKA PENGGELAPAN PAJAK (TAX EVASION)

., Tiali (2018) PENGARUH KEADILAN, SISTEM PERPAJAKAN DAN DISKRIMINASI TERHADAP PERSEPSI WAJIB PAJAK MENGENAI ETIKA PENGGELAPAN PAJAK (TAX EVASION). Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

The purpose of this study is to find out whether the variable tax system, tax fairness, and discrimination has an impact on the perception of tax payers personal employee/businessman about the ethics of tax evasion. The data retrieved is the primary data through the dissemination of the questionnaire. The population in this research is Taxpayer registered in East Palembang Ilir KPP Pratama, and using a purposive sampling method with the total sample as many as 100 respondents. Hypothesis testing method using multiple regression analysis with SPSS version 23.0. The results showed that the variables of tax fairness, the tax system, and discrimination affect the perception of taxpayers personal employee/businessman about the ethics of tax evasion. Keywords : tax fairness, tax system, discrimination, perception of tax evasion

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