Pengaruh Keadilan, Sistem Perpajakan, Kualitas Pelayanan, Diskriminasi, dan Kemungkinan Terdeteksinya Kecurangan Terhadap Penggelapan Pajak Penghasilan

Sulistiarini, Indah (2022) Pengaruh Keadilan, Sistem Perpajakan, Kualitas Pelayanan, Diskriminasi, dan Kemungkinan Terdeteksinya Kecurangan Terhadap Penggelapan Pajak Penghasilan. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

This study aims to determine the effect of tax justice, tax system, service quality, discrimination, and the possibility of detecting fraud against tax evasion. This research is a quantitative study with the population in the study being micro and medium entrepreneurs who are registered at KPP Pratama West Bekasi and are still active in paying their taxes.method accidental sampling and obtain a sample of 100 respondents. Data analysis for processing is using SPSS 25. Based on the results of the analysis it proves that the variables of the taxation system, discrimination, and the possibility of detecting fraud have a significant positive effect on tax evasion, on the other hand the variables of fairness and service quality have no effect on the variables of tax evasion.

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