ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK
Abstract: This research aims
to analyze the factors that influence the perception of taxpayers regarding of
tax evasion. The independent variable in this research are justice, taxation
system, norm, obedience, and discrimination, while its dependent variable of tax
evasion. The population in this research was an individual taxpayer listed in
Semarang City and the sample in this study used Slovin formula, so that it
obtained 400 respondents as samples. In this research, there were 297
respondents that had been analyzed as samples. This analysis used multiple
regression analysis. These results indicate that there are several factors that
affect the taxpayer's perception regarding
of tax evasion, namely justice, taxation system, and obedience
Penulis: Annisa’ul Handayani
M, Nur Cahyonowati
Kode Jurnal: jpakuntansidd141150
