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Mirah Pradnya Paramita
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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PENGARUH SISTEM PERPAJAKAN, KEADILAN, DAN TEKNOLOGI PERPAJAKAN PADA PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK Mirah Pradnya Paramita; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 17 No 2 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The purpose of this study is to obtain the empirical evidence of the effect of tax system, justice, and technology of taxation on taxpayer perception about tax evasion. This study is located at Kantor Pelayanan Pajak (KPP) Pratama Badung Utara and the population in this study is an individual taxpayer who is registered in KPP Pratama Badung Utara. The respondents in this study were 100 individual taxprayers were determined using purposive sampling method. The data come from the questionnaires that distributed to respondents and than analyzed with multiple linear regression analysis. The result showed that tax system and justice has negative influence on taxprayers perception about tax evasion. Meanwhile, technology of taxation does’nt has negative influence on taxprayers perception about tax evasion.
Co-Authors I Gusti Ayu Nyoman Budiasih