Pengaruh Tarif Pajak, Keadilan Pajak, Teknologi Sistem Perpajakan dan Tax Morale Terhadap Tax Evasion

Istikharoh, Umi (2022) Pengaruh Tarif Pajak, Keadilan Pajak, Teknologi Sistem Perpajakan dan Tax Morale Terhadap Tax Evasion. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

Umi Istikharoh (41183403180057) Pengaruh Tarif Pajak, Keadilan Pajak, Teknologi Sistem Perpajakan dan Tax Morale terhadap Tax Evasion. xiii + 113 halaman + 17 tabel + 1 gambar + 2022 + 20 lampiran Kata kunci : Tarif pajak, Keadilan Pajak, Teknologi Sistem Perpajakan, Tax Morale, Tax Evasion Tujuan dari penelitian ini yaitu untuk mengetahui apakah terdapat pengaruh tarif pajak terhadap tax evasion, apakah terdapat pengaruh keadilan pajak terhadap tax evasion, apakah terdapat pengaruh teknologi sistem perpajakan terhadap tax evasion dan apakah terdapat pengaruh tax morale terhadap tax evasion. Penelitian ini menggunakan jenis penelitian kuantitatif dengan menggunakan data primer berupa kuesioner. Sampel yang digunakan yaitu wajib pajak orang pribadi non karyawan yang terdaftar di KPP Pratama Cibitung. Teknik pengambilan sampel pada penelitian ini menggunakan metode Purposive Sampling, yaitu pengambilan sampel berdasarkan kriteria tertentu dari populasi yang dibutuhkan. Berdasarkan perhitungan menggunakan rumus slovin didapatkan sebanyak 100 responden. Adapun analisis linear berganda merupakan teknik analisis data yang digunakan pada penelitian ini. Data yang sudah terkumpul kemudian diolah dengan menggunakan program SPSS 23. Berdasarkan pengujian yang telah dilakukan, diperoleh hasil yang menyatakan bahwa Tarif Pajak berpengaruh signifikan positif terhadap Tax Evasion, Keadilan Pajak berpengaruh signifikan negatif terhadap Tax Evasion, Teknologi Sistem Perpajakan berpengaruh signifikan negatif terhadap Tax Evasion dan Tax Morale berpengaruh signifikan negatif terhadap Tax Evasion. Daftar Pustaka : 29 (1991 – 2021) Umi Istikharoh (41183403180057) Effect of Tax Rates, Tax Justice, Tax System Technology and Tax Morale on Tax Evasion. xiii + 113 pages + 17 tables + 1 picture + 2022 + 20 attachments Keywords: Tax rates, Tax Justice, Tax System Technology, Tax Morale, Tax Evasion The purpose of this study is to determine whether there is an effect of tax rates on tax evasion, whether there is an effect of tax justice on tax evasion, whether there is an effect of tax system technology on tax evasion and whether there is an effect of tax morale on tax evasion. This study uses quantitative research using primary data in the form of a questionnaire. The sample used is non-employee individual taxpayers registered at KPP Pratama Cibitung. The sampling technique in this study used the purposive sampling method, namely sampling based on certain criteria from the required population. Based on calculations using the Slovin formula, 100 respondents were obtained. The multiple linear analysis is a data analysis technique used in this study. The data that has been collected is then processed using the SPSS 23 program. Based on the tests that have been carried out, the results show that Tax Rates have a significant positive effect on Tax Evasion, Tax Justice has a significant negative effect on Tax Evasion, Tax System Technology has a significantly negative effect on Tax Evasion and Tax Morale has a significantly negative effect on Tax Evasion. Bibliography : 29 (1991 – 2021)

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