Pengaruh Keadilan, Sistem Perpajakan, Diskriminasi, Teknologi dan Informasi Perpajakan terhadap Persepsi Penggelapan Pajak Studi empiris pada UMKM Kec. Kembangan Kota Jakarta Barat
Keywords:
Discrimination, Justice, Taxation System, Tax Evasion, TechnologyAbstract
The purpose of this research is to empirically prove the effect of justice, taxation system, discrimination, technology and information on tax evasion. This research is a quantitative research using primary data obtained from questionnaires and measured using a Likert scale. The sample selection method in this study used slovin sampling. The population in this study were UMKM registered at the Cooperatives Service (Dinkop) in the West Jakarta area as many as 400 people. The sample used in this study is the perpetrators of UMKM having their address in the District of Kembangan, West Jakarta totaling 200 respondents. The data analysis technique used is multiple linear regression using SPSS 25.0 for windows. The results of this study indicate that partially the justice variable has a positive and significant effect on tax evasion, while the taxation system has a negative and significant effect on tax evasion, the discrimination variable has a positive and significant effect on tax evasion, and the Technology & Information variable has a negative influence but not significant to tax evasion.
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