PENGARUH KEADILAN PEMUNGUTAN PAJAK, PEMAHAMAN PAJAK DAN DISKRIMINASI TERHADAP TAX EVASION (Studi Empiris pada wajib pajak orang pribadi di KPP Pratama Sidoarjo)

Authors

  • Dini Fitria Silma Fakultas Ekonomi dan Bisnis, Universitas Widyagama Malang
  • Syamsul Bahri Fakultas Ekonomi dan Bisnis, Universitas Widyagama Malang
  • Indah Dewi Nurhayati Fakultas Ekonomi dan Bisnis, Universitas Widyagama Malang

Keywords:

Keadilan Pemungutan Pajak, Pemahaman Pajak, Diskriminasi

Abstract

In Indonesia, we often encounter the problem of fraud in all parts of the administration, one of which is tax evasion. Many of the various causes of tax evasion have become a huge loss for the state. This is due to the lack of fairness in tax collection, so that people are less satisfied with the payment of taxpayers. This study aims to determine empirically the effect of: (1) fairness of tax collection, (2) understanding of taxation, and (3) discrimination against tax evasion on individual taxpayers at KPP Pratama Sidoarjo. The sampling technique used simple random sampling, obtained as many as 100 respondents. The research data were obtained by filling out the questionnaire. Based on the results, primary data management using multiple linear regression analysis method, the results of the analysis, namely tax collection fairness, and tax understanding have a negative effect on tax evasion of individual taxpayers, another case with discrimination which has a positive effect on tax evasion. From the results of this study, it can be suggested that the officials / Directorate General of Taxes can educate on the understanding of taxes so that they are able to optimize socialization and the public is more confident that the funds used are in accordance with the needs of the state.

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Published

2021-03-23

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Articles