PENGARUH KEADILAN PAJAK, SISTEM PERPAJAKAN, TARIF PAJAK DAN SANKSI PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK BADAN MENGENAI ETIKA PENGGELAPAN PAJAK (TAX EVASION)

Abstract

This study aims to determine the effect of tax justice, taxation systems, tax rates, and tax sanctions on corporate taxpayers' perceptions of tax evasion ethics. The   population in this study were corporate taxpayers registered at KPP Pratama Denpasar Timur in 2018 and the sample used was 100 respondents who were determined based on the convenience sampling method, data were collected by distributing questionnaires. The research analysis method used is multiple linear regression analysis. The results of this study are tax justice, tax systems and tax rates have a positive effect on the perceptions of corporate taxpayers regarding tax evasion ethics and tax sanctions do not affect the perceptions of corporate taxpayers regarding tax evasion ethics.