BEBERAPA FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK ORANG PRIBADI ATAS PERILAKU PENGGELAPAN PAJAK

Abstract

This study aimed to analyze the factors that influence the perception of the
taxpayer on tax evasion behavior. As these factors is the effect of the tax system, the
understanding of taxation, service tax authorities and tax penalties. The study population
was on the faculty in the accounting department of private universities located in the city
of Palembang who had been in accreditation by BAN-PT rated B. The sample was
determined by saturation sampling method, the data collected by the distribution of
questionnaires. The method of analysis used in this study were multiple linear regression.
Based on the results of the analysis show that the tax system a significant negative
effect on the perception of the taxpayer on the behavior of tax evasion, understanding the
tax has no effect on the perception of the taxpayer on the ethics of tax evasion, the
service tax authorities had no effect on the perception of the taxpayer on the ethics of tax
evasion, and tax penalties a significant negative effect on the perception of the taxpayer
on tax evasion behavior. The most dominant variable affecting the perception of the
taxpayer on the ethics of tax evasion is tax penalties because it has a standard beta
coeficient 0.328.