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

Abstract

Tax is one of the compulsory dues to be paid by the taxpayers whose funds will be made for the development of the country. But many companies are doing tax evasion, the reason many cases of corruption in Indonesian, there arose the thought by reducing the tax payer burden of taxes paid and also will not go to the state treasury, not surprisingly most indebted countries, and people indisadvantaged because of tax in pay can not be used for development of the country but corruption, and the rest to pay the national debt. Therefore this study aims to empirically examine the effect of fairness, taxation system, and the discrimination against the ethics oftax evasion.

The date used in the study is primary date in the form of questionnaires distributed to an individual taxpayer who carries on business and professional services. The sampling technique was purposive sampling. Number of questionnaires distributed to respondents as many as 100 sheets and questionnaires that can be further analyzed as many as 71 sheets. Date were analyzed by multiple regression analysis using SPSS.

The research results indicate that the effect against fairness ethics of tax evasion, the tax system does not affect the ethics of tax evasion, and discrimination affect the ethics of tax evasion.

Keywords:    Fairness , tax systems, discrimination, and theethics oftax evasion