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

Sahal Rikaz

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 SmartPLScversion 3 software. This study shows that the Perception of Justice has a negative and significant effect on tax evasion, the tax system has a not significant effect on tax evasion, discrimination has a positive and significant effect against tax evasion.

Keywords: Perception of Fairness; Tax System; Discrimination


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DOI: https://doi.org/10.31326/.v5i1.1985

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