CD Skripsi
Pengaruh Keadilan, Diskriminasi, Sistem Perpajakan Dan Money Ethics Terhadap Persepsi Etis Penggelapan Pajak (Studi Terhadap Wajib Pajak Yang Terdaftar Di Kantor Pelayanan Pajak Madya Pekanbaru)
The purpose of this research is to analyze Influence of Fairness, Tax System, Discrimination, and Money Ethics in perception of tax payer on the ethics of tax evasion. The sample consists of 100 taxpayers listed in the Tax Office of Pratama Senapelan, Pekanbaru. The data that was used in this research was primary data and selected by using accidental sampling method, while the data processing methods used by author are multiple regression analysis using SPSS version 22.00 as the software for processing the data.The result of adjusted R-square showed that the value of the adjusted R-square is 0,613, which means that 61.3% the ethics of tax evasion can be explained by the variation of the independent variables, while the other 38.7% explained by other variables out of this research. Results of hypothesis testing showed that fairness has affected the perception of taxpayer on the ethics of tax evasion. Tax system has affected the ethics of tax evasion, discrimination has affected the ethics of tax evasion, money ethics has affected the ethics of tax evasion.
Keyword: fairness, tax, discrimination, and money ethics
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