PENGARUH SISTEM PERPAJAKAN, TARIF PAJAK, DISKRIMINASI DAN TEKNOLOGI PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK

DANANTO, KITTO (2018) PENGARUH SISTEM PERPAJAKAN, TARIF PAJAK, DISKRIMINASI DAN TEKNOLOGI PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK. S1 thesis, Universitas Negeri Jakarta.

Preview	Text Cover.pdf Download (593kB) | Preview
Preview	Text Table_Of_Content.pdf Download (139kB) | Preview
Preview	Text Chapter1.pdf Download (154kB) | Preview
	Text Chapter2.pdf Restricted to Repository staff only Download (240kB)
Preview	Text Chapter3.pdf Download (210kB) | Preview
	Text Chapter4.pdf Restricted to Repository staff only Download (483kB)
Preview	Text Chapter5.pdf Download (96kB) | Preview
Preview	Text Bibliography.pdf Download (124kB) | Preview

Abstract

KITTO DANANTO. 8335141635. The influence of taxation system, tax rate, discrimination and tax technology on taxpayer perception about tax evasion Script, Jakarta: Faculty of Economics, State University Of Jakarta. 2018. This study aims to obtain appropriate knowledge to obtain empirical data and facts that are appropriate, valid, and reliable about the influence of taxation system, tax rates, discrimination and tax technology on taxpayer perceptions of tax evasion on mandatory tax at KPP Madya Central Jakarta. This research was conducted at KPP Madya Central Jakarta for two months starting from June until July 2018. The research method used is survey method with descriptive approach, the population used is taxpayer in KPP Madya Central Jakarta. The sampling technique used is convience sampling technique using slovin formula as much as 100 taxpayers. Data analysis techniques used were first classical assumption test consisting of normality test, multicolonierity test and heterokedasity test with glejser test method and park test. Both multiple linear regression tests. The three hypothesis tests contained t test and F test. The four multiple correlation test. The last calculation is the coefficient of determination. thitung on variable tax system equal to -3,889. Variable of tax rate equal to 2,920 discrimination equal to 2,844 and technology of tax equal to -3,023 where ttabel equal to 1,984. this means there is a significant partial influence per variable because thitung> ttable, whereas for Test F, Fcount is found at 8.620> Ftable value of 2.47. Where can be drawn the conclusion that there are simultaneous influence variables tax system, tax rates, discrimination and technology taxation on taxpayer perceptions of tax evasion because Fcount> Ftabel. Multiple regression equation obtained result Ŷ = Y = 29.638 - 0,555X1 + 0,513X2 + 0,465X3 - 0,349X4. The value of the adjusted coefficient of determination R2 is 0.235. This means that the tax system variables (X1), tax rate (X2), discrimination (X3) and technology taxation (X4) affect tax perception on tax evasion (Y) as much as 23.5%. Keywords: Taxpayers' perceptions of tax evasion, tax system, tax rates, discrimination, taxation technology.

Actions (login required)

View Item