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

Abstract

This study aims to determine the effect of the taxation system, tax penalties, and discrimination against the perception of taxpayers regarding tax evasion. The data used in this study are primary data in the form of a questionnaire distributed to respondents. The sample in this study is the individual taxpayers registered in KPP Pratama Padang Satu. Number of questionnaires distributed amounted to 115 sheets, but the questionnaire which can be processed amounted to 100 sheets. The sampling technique in this study using a convenience sampling nonprobability. Analysis of the data in this study using multiple regression analysis.

The results of this study indicate that the system of taxation and discrimination positive and significant impact on the perception of taxpayers regarding tax evasion. While the tax penalty has no effect on the perception of taxpayers regarding tax evasion.

Keywords: Tax System, Tax Penalties, Discrimination, Tax Evasion