Pengaruh Money Ethics, Ketidakpercayaan Kepada Fiskus Dan Diskriminasi Pajak Terhadap Tax Evasion
Abstract
This study aims to determine the effect of money ethics, distrust of tax authorities and tax discrimination on tax evasion. This research is located at the Tax Service Office (KPP) Pratama Jakarta Kalideres. The data used in this study are primary data. This type of research is quantitative. This research was conducted on individual taxpayers registered at KPP Pratama Jakarta Kalideres. The sampling technique in this study used the incidental sampling method. The population in this study includes all taxpayers registered at KPP Pratama Jakarta Kalideres and obtained a sample of 100 individual taxpayers. To test the hypothesis using the SPSS (Statistic Product and Services Solutions) version 23 program and the data were analyzed using the multiple linear regression method. The results of this study indicate that money ethics, distrust of the tax authorities and tax discrimination simultaneously have a positive and significant effect on tax evasion measures. While partially shows that money ethics and tax discrimination have a positive and significant effect on tax evasion actions. Meanwhile, distrust of the tax authorities does not affect the tax evasion action.
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Undang-Undang No. 39 Tahun 1999 tentang Hak Asasi Manusia Pasal 1 ayat (3)
