Pengaruh Diskriminasi, Equity Sensitivity, dan Kecerdasan Emosional terhadap Persepsi Wajib Pajak mengenai Etika Penggelapan Pajak

This study aims to determine whether the variables of discrimination, equity sensitivity, and emotional intelligence have an influence on perceptions of taxpayers regarding the ethics of tax evasion. Theory used in this study is perception theory. The study population was all individual taxpayers registered at the Kantor Pelayanan Pajak Pratama Palembang Ilir Timur, while the sample was private taxpayers registered at the Kantor Pelayanan Pajak Pratama Palembang Ilir Timur who were randomly selected with a sample size of 100 respondents. The data analysis technique used is multiple linear regression analysis with the help of SPSS as an analysis tool. The results obtained indicate that the application of discrimination and emotional intelligence variables influence the perception of taxpayers regarding the ethics of tax evasion, while the equity sensitivity variable does not affect the perception of taxpayers regarding the ethics of tax evasion.