PENGARUH SELF ASSESSMENT SYSTEM, KEADILAN PERPAJAKAN, DAN PELAYANAN PETUGAS PAJAK TERHADAP TINDAKAN PENGGELAPAN PAJAK DENGAN KEPATUHAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING

This reserach ains to find out if self assessment system, taxation fairness, and revenue officer’s service have influences upon tax evasion, in which the compliance of tax payer is used as the intervening variabel. The theories used in this research are behaviour theory or theory of planned behaviour and theory of attribution. This population is corporate taxpayers, registered in yellow pages edition of March 2016-2017, in Palembang. Meanwhile, the sampel is the employees in some companies, working on the companies taxes, with as many as 60 respondents. The analysis used in the path analysis as Structural Equation Modeling (SEM) supported by version 3 of SmartPLS program. The result of the research shows that self assessment system influences on the compliance of taxpayers, taxation fairness and revenue officer’s service does not have influences upon on the compliance of taxpayers, however compliance of taxpayers influences upon tax evasion, so compliance of taxpayers have a role intervening variabel.

Key words: self assessment system, taxation fairness, revenue officer’s service, tax evasion, and compliance of tax payer.