Pengaruh Keadilan Pajak, Tarif Pajak, Dan Sistem Perpajakan Terhadap Penggelapan Pajak (original) (raw)
SAKUNTALA: Prosiding Sarjana Akuntansi Tugas Akhir Secara Berkala, 2021
Abstract
The purpose of this research to analyze the influence of Tax Justice, Tax Rate and Tax System toward Tax Evasion of individual taxpayer registered in Kantor Pelayanan Pajak Pratama Cikupa. This research uses quantitative methods. The number of samples in this research totalled 100 respondents. Sampling technique used was purposive sampling method with using Slovin Formula. Collecting data using questionnaires and processed using statistical SPSS version 25. Data analysis technique used was multiple linear regression. Tax Justice, Tax Rate and Tax System simultaneously influence Tax Evasion. Partially, Tax Rate does not impact to tax evasion of individual taxpayers where as the Tax Justice and Tax System influenced to tax evasion of Individual Taxpayers
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