PENGARUH SISTEM PERPAJAKAN, DISKRIMINASI, KEPATUHAN DAN PENGETAHUAN PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK MENGENAI ETIKA PENGGELAPAN PAJAK (Studi Empiris pada Wajib Pajak Orang Pribadi di Wilayah Kota Pekanbaru)

Abstract

This study examines to the influence of tax system, discrimination, obedience, and tax knowledge against the taxpayer perceptions about the ethical of tax evasion. The population was the taxpayer in Pekanbaru and the sample in this study used slovin formula, so that it obtained 100 respondents as samples. The sample in this study is determined by sampling purposive method, the data collected with the distribution of questionnaires. The method of analysis used is multiple linear regression. Based on the results of the analysis indicate that the tax system impact on taxpayer perceptions about the ethical of tax evasion, obedience has impact on taxpayer perceptions about ethical of tax evasion, tax knowledge impact on taxpayer perceptions about the ethical of tax evasion and the discrimination no impact on taxpayer perceptions about the ethical of tax evasion. The most dominant variable influencing taxpayer perceptions about the ethical of tax evasion is tax system because it has a beta value of 0.397 standard coefficient.

Keywords: Tax System, Discrimination, Obedience, Tax Knowledge, Tax Evasion