CD Skripsi
Pengaruh Keadilan Pajak, Sistem Perpajakan, Tarif Pajak Dan Sanksi Pajak Terhadap Penggelapan Pajak (Studi Empiris Pada Wajib Pajak Orang Pribadi Yang Terdaftar Di Kantor Pelayanan Pajak (Kpp) Pratama Pekanbaru Tampan)
ABSTRACT
This study examines the effect of tax fairness, taxation system, tax rates and tax
sanctions on tax evasion. The population of this study is Individual Taxpayers
registered at the Tax Service Office Pratama Pekanabaru. The sampling
technique used convenience sampling. The number of samples used in this study
was 400 respondents. Data collection used a questionnaire, and the results of
data analysis used SmartPLS4. The results of the study indicate that tax fairness,
taxation system, tax rates and tax sanctions have a direct effect on tax evasion.
Keywords: Tax Fairness, Taxation System, Tax Rates, Tax Sanctions, Tax Evasion
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