PENGARUH KUALITAS PELAYANAN PAJAK, SISTEM PERPAJAKAN DAN DISKRIMINASI PAJAK TERHADAP PERSEPSI WAJIB PAJAK MENGENAI ETIKA PENGGELAPAN PAJAK (TAX EVASION) (Studi Pada KPP Pratama Pangkalpinang)

Abstract

     The population in this study were individual taxpayers registered and reporting taxes at KPP Pratama Pangkalpinang. The sampling methode in This study used the random sampling, so that 100 samples of taxpayers were obtained. The data analysis technique used is multiple linear regression with application JASP 0.9.2.0. universiteit-van-amsterdam. This results of this study prove that (1) there is a significant effect on the variable quality of tax services, taxation system ad discrimination against tax evasion as evidenced by the value of F_hitung (56,3231) >F_tabel (2,70). (2) the results of the study also prove that there is a significant influence between the variables of tax services quality on tax evasion as evidenced by the value of T_hitung (3,191) > T_tabel (1,98498). (3) the results of the study indicate that there is a significant influence between tax system variables on tax evasion as evidenced by the value of T_hitung  (7,112) > T_tabel (1.98498). (4) the results of the study indicate that there is a significant influence between the tax discrimination variable on tax evasion this is proven by the value of T_hitung (7,808) > T_tabel (1,98498).