PENGARUH KEADILAN PAJAK, SISTEM PERPAJAKAN DAN DISKRIMINASI PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK TENTANG TAX EVASION

Abstract

This research examines and analyzes the effect of tax fairness, the tax system, and tax discrimination on tax evasion ethics. Tax evasion is the taxpayer’s efforts to reduce the amount of tax payable or tax shifting by breaking existing regulations. The research applies quantitatively. Furthermore, the population consists of taxpayers in KPP Pratama Jagir, Surabaya. The data collection technique used was random sampling. The sampling has a significant benefit in acquiring validity, accuracy, and takes as the study’s result representatives. The data were primary. Moreover, the instrument of the data collection technique was a questionnaire. The questionnaire was in the form of a printout and distributed to the taxpayers who came to KPP Pratama Jagir, Surabaya. Besides, most of the respondents were men, 68 (68%). Meanwhile, the rest of the respondents were women, 32 (32%) of the total population of 100 (100%). Additionally, the data analysis technique used was multiple linear regression with SPSS. The result shows that independent variables, namely (1) tax fairness has a negative effect on tax evasion ethics, (2) the taxation system has a negative effect on tax evasion ethics, and (3) discrimination has a positive effect on tax evasion ethics.