CD Skripsi
Analisis Faktor – Faktor Yang Mempengaruhi Persepsi Wajib Pajak Terhadap Penggelapan Pajak (Tax Evasion) (Studi Empiris Pada Wajib Pajak (Pengusaha Kena Pajak) Yang Terdaftar Di Wilayah Pekanbaru)
This study aims to provide empirical evidence about the influence of justice, taxation system, norms, compliance, discrimination and understanding of taxation on taxpayer perceptions of tax evasion. This study uses primary data. The population of this study are taxpayers registered in Pekanbaru City area using cluster sampling method, from 120 questionnaires, 8 questionnaires not returned and 4 questionnaires can not be processed. Thus, 108 taxpayers were chosen to be respondents. Analytical technique using multiple linear regression by using tool of computer application program SPSS ver. 17. The results of this study show that equity with t count (2,541)> t table (2.015) and P value (0,013) t table (2,015) and P value (0.002) t table (2,015) and P value 0.009) t table (2,015) and P value (0.002) t table (2.015) and P value (0.023) T table (2.015) and P value (0.011)
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