PENGARUH KEADILAN, SELF ASSESSMENT SYSTEM DISKRIMINASI DAN TEKNOLOGI PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK (TAX EVASION)

Abstract

Tax is highest income of a country that is derived from domestic revenue. But in fact there are taxpayers who violate the provisions of taxation by doing tax evasion. The aim of this research is to examine the effect of fairness, self-assessment system, discrimination and taxation technology to the perception of an individual taxpayer about tax evasion. Population in this research is individual taxpayers which is registered in KPP Pratama Bukittinggi. Samples selected by convenience sampling and collected 94 questionnaires from respondents. By using multiple linear regression, based on the research it can be conclude that fairness significant effect on the perception of tax evasion, while the self-assessment system, discrimination and taxation technology does not significantly influence the perception of tax evasion.

 

Keywords : Tax evasion, Fairness, Self assessment system, Discrimination, Technology taxation.