The Influence of Tax Rates, Tax Services, Tax Sanctions, Tax Systems, Tax Technology, and Information on Taxpayers' Perceptions Regarding Tax Evasion (Study at The West Denpasar Pratama Tax Service Office)

Permana Putra, M Doni
Dewa Ayu Mera Hare Savitri
Surya Kencana, Putu Olymvia Widya
Ni Putu Puspita Wulandari

Accounting Profession Journal (APAJI)
Vol. 7 No. 2 (2025): Accounting Profession Journal (APAJI)

This study examines the impact of tax rates, tax authorities' services, tax sanctions, tax systems, technology, and tax information on taxpayers' perceptions of tax evasion. The population consists of 148,289 individual taxpayers registered at the West Denpasar Tax Office as of November 2023. Using accidental sampling and the Slovin Formula, 100 respondents were selected. Data collection involved questionnaires measured with a Likert Scale and analyzed with multiple linear regression. The results indicate that tax sanctions, technology, and tax information positively affect tax evasion, tax rates negatively affect it, while tax authorities' services and tax systems show no significant effect.