Pengaruh Keadilan Pajak, Sistem Perpajakan, Dan Pemeriksaan Pajak Terhadap Penggelapan Pajak (Tax Evasion)

Abstract

This research aims to find out whether tax justice, taxation systems, and tax audits have an effect on tax evasion. The object of this research is an individual taxpayer who lives in West Jakarta. This research used purposive sampling and obtained a sample as many as 125 people. Data collection was carried out by using a questionnaire method distributed to respondents and processed using IBM SPSS Statistic 20. The results of this study indicate that tax justice has a negative effect on tax evasion, while the taxation system and tax audit have a positive and significant effect on tax evasion. The implication of this research is that it must be able to increase the confidence of the respondents that the research is confidential so that they are willing to answer the questionnaire according to their respective opinions so that the results obtained can provide answers that are actually felt by taxpayers.