PENGARUH MORAL WAJIB PAJAK, SANKSI PAJAK, SISTEM PAJAK, PEMERIKSAAN PAJAK DAN TARIF PAJAK TERHADAP PERSEPSI WAJIB PAJAK MENGENAI ETIKA ATAS TAX EVASION

Abstract

This study aims to analyze the effect of taxpayer morale, tax penalties, tax systems, tax audits, and tax rates on taxpayers' perceptions of ethics on tax evasion. The population of this research is all individual taxpayers at KPP Pratama Gianyar. The sample in this study were as many as 100 people who were obtained based on the Slovin method. The sapling technique used in this study was accidental sampling, the data were collected by distributing questionnaires. The analysis technique used is multiple linear regression analysis techniques. Based on the results of the analysis, it shows that the tax system and tax audits have a positive effect on taxpayers 'perceptions of ethics on tax evasion, while taxpayer morale, tax sanctions, and tax rates have no effect on taxpayers' perceptions of ethics on tax evasion.