PENGARUH SISTEM PERPAJAKAN, DISKRIMINASI, KEMUNGKINAN TERDETEKSINYA KECURANGAN, DAN NORMA TERHADAP PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK (TAX EVASION)

Abstract

The great source of the Indonesia income is come from tax. This study aimed to analize the effect of the tax system, discrimination, the possibility of froud detection and norms on tax payers perception about tax evasion. The population is individual tax payers whose registered in KPP Pratama Padang in 2013. Slovin’s formula used to determine 100 respondents. The data collected by using questioner that direct distributed to respondent.the hipotesis testing used multiple regression analysis. The result showed that discrimination have significant effect on the tax payers perception about tax evasion while the tax system, the possibility of fraud detection, and norms has no significant effect on the tax payers perception about tax evasion.

 

Keywords: Tax System, Discrimination, possibility of fraud detection, Norma, Tax Evasion