CD Skripsi
Pengaruh Keadilan Perpajakan, Sanksi Pajak, Pemahaman Perpajakan, Sistem Perpajakan Dan Money Ethics Terhadap Persepsi Wajib Pajak Mengenai Penggelapan Pajak (Studi Empiris Pada Wajib Pajak Badan Di Kpp Pratama Pekanbaru Tampan)
ABSTRACT
This study is to examine the effect of taxation, tax sanctions, understanding of
taxation, taxation systems and money ethics on taxpayers' perceptions of tax
evasion. Empirical studies on corporate taxpayers at KPP Pratama Pekanbaru
Tampan. In this study, the sampled population of 99 corporate taxes recorded
at KPP Pratama Pekanbaru Tampan. Sampling using convenience sampling
method. Analysis of the data used in this study using multiple linear regression
analysis model in which Tax Justice, Tax Sanctions, Tax Understanding,
Taxation System and Money Ethics are independent variables and Taxpayer
Perceptions Regarding Tax Evasion is the dependent variable. The hypothesis
test used is a partial test or t test. This conclusion concludes that Tax Justice
has no effect on Taxpayer's Perception Regarding Tax Evasion, while Tax
Sanctions, Tax Understanding, Taxation System and Money Ethics affect
Taxpayer's Perception Regarding Tax Evasion.
Keywords: Taxpayer's Perception Regarding Tax Evasion, Tax Justice, Tax
Sanctions, Tax Understanding, Tax
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