EFFECT OF TAX JUSTICE, TAX RATES, PRECISION ALLOCATION, THE POSSIBILITY OF DETECTING FRAUD, TAX TECHNOLOGY AND INFORMATION, AND SELF ASSESSMENT SYSTEM OF TAX EVASION

Abstract

This study aims to examine empirically the effect of justice, tax rates, precision allocation, the possibility of detecting fraud, tax information and technology, and  self assessment system of tax evasion.

The data used in this study are primary data in the form of a questionnaire distributed to individual taxpayers who do business and work freely. The sampling technique was randoml sampling. Number of questionnaires distributed to respondents as many as 100 sheets and questionnaires that can be further analyzed as many as 80 sheets. Data was analyzed using multiple regression analysis using SPSS.

The results of this study show that tax justice effect on tax evasion, the tax rate has no effect on tax evasion, precision allocation no effect on tax evasion, the possibility of detection of fraud had no effect on tax evasion, tax technology and information has no effect on tax evasion, and self-assessment system no effect on tax evasion.

Keywords : tax justice, tax rates, precision allocation, the possibility of detecting fraud, and tax information and technology, self-assessment system and tax evasion