FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK ORANG PRIBADI ATAS PERILAKU PENGGELAPAN PAJAK (Studi Empiris pada Wajib Pajak Terdaftar di KPP Pratama Semarang Candisari)
Abstract: This study aimed to
analyze factors that affect taxpayer’s perceptions on tax evasion. These
factors are the taxpayer’s knowledge, service of tax officer and tax sanction.
The population in this study are individual taxpayers who registered in KPP
Pratama Semarang Candisari. This research was replicated from the previous
research, Prasetyo (2010) and Rahman (2013). The difference between this
research and the previous ones are in the object and the location. Previous
studies were done at Surakarta and Jakarta, while this study was conducted with
using respondents from individual taxpayer who enrolled at Semarang.
The sampling technique in this study used convenience sampling method.
Determination of the sample numbers used the formula of Slovin 100 respondents.
The hypothesis of this study was analyzed by SPSS software. Then the multiple
regression analysis was used to examine the relationship between the variables
above. The result of this study indicate that all of hypothesis that have been
proposed are accepted.
The implications of this study indicate that tax evasion was viewed as
unethical acts. Direktorat Jenderal Pajak needs to regularly hold socialization
that tax revenue are importance for the development in order to increase
awareness of taxation in Semarang.
Keywords: taxpayer’s
knowledge, service of tax officer, tax sanction, taxpayer’s perceptions on tax
evasion.
Penulis: Wahyu Rachmadi,
Zulaikha Zulaikha
Kode Jurnal: jpakuntansidd141022
