CD Skripsi
Pengaruh Keadilan, Ketepatan Pengalokasian Pemerintah, Kemungkinan Terdeteksi Kecurangan, Dan Money Ethics Terhadap Persepsi Wajib Pajak Mengenai Etika Penggelapan Pajak
The purpose of this research is to find out the effect of fairness,accuracy allocation of government, the probability of fraud detect,and money ethics against the tax payer’s perception about the ethic of tax evasion. The population in this study is the corporate tax payers in Pekanbaru. The sampling technique using convience sampling method and obtained by 90 respondents. The data of this research using primary data directly through a questionnaire and analyzed using SPSS 21,0. The data were analyzed to test the hypothesis using multiple linier regression analysis approach. The results of this study show that fairness, accuracy allocation of government, the probability of fraud detect, and money ethics have significant effect on the tax payers perception about the ethic of tax evasion that is 0.002, 0.005, 0.000, 0.003. The magnitude of the effect caused by Adjusted R2by four variables together against the dependent variable 63,6%, while the remaining 36,4% is influenced by other variables not examined in this study.
Keywords: fairness, accuracy allocation of government, probability of fraud detect, money ethic, tax evasion
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