II THE FACTORS EFFECTING THE TAXPAYER MAKES TAX OFFENSES,
TAX FRAUD, AND TAX EVASION. (EMPIRICAL STUDY IN THE TAX SERVICE OFFICE PRATAMA MEDAN-POLONIA)
ABSTRACT
This research aims to analyze the influence of tax fairness, tax compliance, tax knowledge, tax system, and discrimination against taxpayer perception about the ethical of tax offenses, tax fraud, and tax evasion. This research was conducted at the tax service office Pratama MedanPolonia, with a sampling technique is convenience sampling and distributing the questionnaires until fifty questionnaires. All of the questionnaires given to the taxpayer who listed on tax service office Pratama Medan-Polonia, with predetermined criteria. The method of analysis used in this research is multiple linear regression. The results of this research is fairness positive and significant on taxpayer perception about the ethical of tax offenses, tax fraud, and tax evasion, tax compliance negative and significant on taxpayer perception about the ethical of tax offenses, tax fraud, and tax evasion, tax knowledge negative and significant impact on taxpayer perception about the ethical of tax offenses, tax fraud, and tax evasion, tax system negative and significant impact on tax payer perception about the ethical of tax offenses, tax fraud, and tax evasion, discrimination positive and significant impact on taxpayer perception about the ethical of tax offenses, tax fraud, and tax evasion.
Keyword: Tax fairness, tax compliance, tax knowledge, tax system, discrimination, ethical of tax offenses, tax fraud, and tax evasion.
III FAKTOR-FAKTOR YANG MENYEBABKAN WAJIB PAJAK
MELAKUKAN TAX OFFENSES, TAX FRAUD, DAN TAX EVASION. (STUDI EMPIRIS DI KPP
PRATAMA MEDAN-POLONIA)
ABSTRAK
Penelitian ini bertujuan untuk menganalisa pengaruh keadilan, kepatuhan wajib pajak, pengetahuan wajib pajak, sistem perpajakan, dan diskriminasi terhadap persepsi wajib pajak mengenai etika tax offenses, tax fraud, dan tax evasion. Penelitian ini dilakukan di KPP Pratama Medan-Polonia, dengan tehnik pengambilan sampel yaitu convenience sampling dan melakukan penyebaran kuesioner sejumlah 50 buah kuesioner. Dimana, penyebaran kuesioner diberikan kepada Wajib Pajak yang terdaftar di KPP Pratama Medan-Polonia, dengan kriteria yang telah ditentukan. Metode analisis penelitian yang digunakan adalah regresi linier berganda. Hasil dari penelitian ini adalah keadilan berpengaruh positif dan signifikan terhadap etika penggelapan pajak, kepatuhan wajib pajak berpengaruh negatif dan signifikan terhadap etika penggelapan pajak, pengetahuan wajib pajak berpengaruh negatif dan signifikan terhadap etika penggelapan pajak, sistem perpajakan berpengaruh negatif dan signifikan terhadap etika penggelapan pajak, diskriminasi berpengaruh positif dan signifikan terhadap etika penggelapan pajak.
Kata Kunci: Keadilan, kepatuhan wajib pajak, pengetahuan wajib pajak, sistem perpajakan, diskriminasi, etika tax offenses, tax fraud, dan tax evasion.