PENGARUH PEMERIKSAAN PAJAK, KEADILAN PAJAK DAN TARIF PAJAK TERHADAP ETIKA PENGGELAPAN PAJAK (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Klaten)

  • Orin Ndari Ervana Universitas Sarjanawiyata Tamansiswa

Abstract


This study aims to determine the effect of tax audit, tax fairness and tax rates on taxpayer perceptions regarding the ethics of tax evasion. This research was conducted at the KPP Pratama Klaten . The respondents consist of 75 taxpayers using the simple random sampling method. The data used in the form of primary data using a question from several previous modified studies, interviews. Data analysis with multiple linear regression tests.


The results of this study indicate that partially the tax audit does not affect the ethics of tax evasion, tax fairness has a significant positive effect on the ethics of tax evasion, and the tax rate does not affect the ethics of tax evasion. Tax audit, tax fairnes and tax rates simultan affect the ethics of tax evasion.




Keywords: Tax Audit, Tax Fairness, Tax Rate, Tax Evasion



Published
2019-01-15
How to Cite
ERVANA, Orin Ndari. PENGARUH PEMERIKSAAN PAJAK, KEADILAN PAJAK DAN TARIF PAJAK TERHADAP ETIKA PENGGELAPAN PAJAK (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Klaten). Jurnal Akuntansi Pajak Dewantara, [S.l.], v. 1, n. 1, p. 148 - 160, jan. 2019. Available at: <http://jurnalfe.ustjogja.ac.id/index.php/jap/article/view/802>. Date accessed: 20 feb. 2019.