FAKTOR – FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK

Abstract

Tax evasion is a minimize taxes scheme that payable by the way if the conditions of taxation (illegal). For example by not reporting some sales or increase the costs by way of fictitious. This research aims to find out what factors which against perception tax payer about tax evasion. In this research, researcher used primer data include questionnaires, which shares to personal obligation tax. This research was done though convenience sampling method. The sample on this research, is done by visiting the research object directly. It shared 100 questionnaires, but only 84 sheet were able to be proceed. Data analysis was done by using multiple regression analysis by using SPSS. The research result that people tax fairness and tax system significantly influence the perception of the tax payers about tax evasion, mean while the factors quality of tax service, tax sanction and the possibility of fraud detected do not effect significantly on the perception of the taxpayers about tax evasion. keywords : Tax Fairness, Quality of tax Service, Tax System, Tax Sanction, The possibility of fraund detection, Tax Payer Perception about Tax Evasion