Pengaruh Self Assessment Systems, Keadilan Pajak, Ketepatan Pengalokasian, Teknologi Dan Informasi Perpajakan Terhadap Persepsi Wajib Pajak Orang Pribadi Mengenai Penggelapan Pajak (Tax Evasion) (Studi Kasus Pada Wajib Pajak Orang Pribadi di Kabupaten Sidoarjo)

Abstract

This study aims to determine the effect of self assessment systems, tax justice, appropriateness of allocation, technology and tax information on individual taxpayer’s perceptions of embezzlement tax (tax evasion) in Sidoarjo regency. Sample which is used in this research is WPOP whose income is earned by 110 people from employers and WPOP who do business in Sidoarjo district. The sampling technique for this research is incidental sampling. Data analysis used data quality test, classical assumption test, multiple linear test, and hypothesis testing with the help of SPSS version 25. Based on the results of hypothesis testing, research variables consisting of self-assessment systems, tax justice, appropriateness of allocation, technology and tax information simultaneously have a significant effect on tax evasion (tax evasion). Meanwhile, according to the partial test, it shows that the variable self-assessment systems and the accuracy of the allocation have a significant effect on tax evasion. Then, the variables of tax justice and taxation technology and information do not have a significant effect on tax evasion (tax evasion)