PENGARUH SISTEM PERPAJAKAN, TARIF PAJAK, DAN PEMAHAMAN PERPAJAKAN TERHADAP PENGGELAPAN PAJAK (TAX EVASION)

Novel Bajri

Abstract


This study aims to determine and analyze the effect of Perceptions of Justice, Tax System and Discrimination on tax evasion based on the perceptions of Individual Taxpayers (WPOP). The data in this study used primary data obtained from 100 respondents by distributing questionnaires. This study uses the SEM-PLS (Partial Least Square) method using SmartPLS version 3 software. This study shows that the Taxation System has a negative and significant effect on tax evasion, the tax rate has a positive and significant effect on tax evasion, understanding taxation has a not significant effect against tax evasion.

Keywords: Taxation System, Tax Rate, Understanding Taxation, Tax Evasion


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DOI: https://doi.org/10.31326/.v5i1.1977

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