Keadilan dan Diskriminasi Pajak Terhadap Penggelapan Pajak: Persepsi Wajib Pajak Orang Pribadi

Abstract

This study aims to analyze the effect of tax justice and tax discrimination on the perception of individual taxpayers (WPOP) regarding tax evasion. The population of this study is the individual taxpayer registered in the Tax Service Office (KPP) Salatiga. The sampling technique used in this study is incidental sampling at the Tax Service Office (KPP) Salatiga and data obtained by distributing questionnaires as much as 70 questionnaires. Based on the results and conclusions of this study show as follows: (1) tax justice has an influence on the perceptions of individual taxpayers regarding tax evasion, (2) tax discrimination has no influence on the perception of individual taxpayers regarding tax evasion. DOI: https://doi.org/10.26905/afr.v2i1.3008

Keywords

• tax justice, tax discrimination, tax evasion