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 Universitas Widyagama Malang
  • Syamsul Bahri Universitas Widyagama Malang
  • Indah Dewi Universitas Widyagama Malang

Keywords:

Tax Collection Justice, Tax Understanding, Discrimination

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.

References

Karlina, Y. (2020). Pengaruh Love of Money, Sistem Perpajakan, Keadilan Perpajakan, Diskriminasi Perpajakan, Pemahaman Perpajakan, Sanksi Perpajakan dan Religiusitas terhadap Penggelapan PAjak (Berdasarkan Persepsi Wajib Pajak Orang Pribadi Yang Terdaftar Di Kantor

Pelayanan. Prisma (Platform Riset Mahasiswa Akuntansi), 1(1), 58-69.

Nurfadila, N. (2020). Pengaruh Keadilan, Sistem Perpajakan, Kualitas Pelayanan, dan Terdeteksinya

Kecurangan Terhadap Penggelapan Pajak Pada Kantor Pelayanan Pajak Madya

Makassar. CELEBES EQUILIBRUM JOURNAL, 1(2), 44-53.

Ramadhanty, A., & Zulaikha, Z. (2020). Pengaruh Pemahaman Tentang Perpajakan, Kualitas Pelayanan Fiskus, Sistem Transparansi Perpajakan, Kesadaran Wajib Pajak, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Diponegoro Journal of Accounting, 9(4).

Sugiyono. 2017. Metode Penelitian Pendidikan (Pendekatan Kuantitatif, Kualitatif dan R&D). Alfabeta, Bandung.

Sondakh, T. F., Sabijono, H., & Pusung, R. J. (2019). Pengaruh Keadilan Pemungutan Pajak, Pemahaman Perpajakan Dan Pelayanan Aparat Pajak Terhadap Tindakan Penggelapan Pajak (Studi Empiris Pada Wajib Pajak Orang Pribadi Di KPP Pratama Manado). Jurnal EMBA: Jurnal Riset

Ekonomi, Manajemen, Bisnis dan Akuntansi, 7(3).

Hurriyah, Ulfa, 2018. Pengaruh Tarif Pajak, Sistem Perpajakan, Ketepatan Pengalokasian Dan Diskriminasi Pajak Terhadap Tax Evasion Di KPP Pratama Sidoarjo Barat. Skripsi. Universitas Islam Negeri (UIN) Maulana Malik Ibrahim (Tidak Diterbitkan).

Pemerintah Indonesia.2001.Undang-Undang Republik Indonesia Nomor 6 Tahun 1993 Tentang Ketentuan Umum dan Tata Cara Perpajakan Sebagaimana Telah Diubah Terakhir Dengan Undang- Undang Republik Indonesia Nomor 16 Tahun 2000.Jakarta:Direktorat Jenderal Pajak.

Anggayasti, N.K.S. & Padnyawati, K.D.(2020).Pengaruh Keadilan Perpajakan, Sistem Perpajakan, Diskriminasi, Teknologi Dan Informasi Perpajakan Terhadap Penggelapan Pajak (Tax Evasion) Wajib Pajak Badan Di Kantor Pelayanan Pajak Pratama Denpasar Timur. Jurnal Hita Akuntansi dan Keuangan. Volume 1 No.2.733-735.

Kementerian Keuangan RI. www.kemenkeu.go.id (diakses 1 Maret 2020 19:38).

Downloads

Published

2021-03-20

How to Cite

Dini Fitria, Syamsul Bahri, & Indah Dewi. (2021). Pengaruh Keadilan Pemungutan Pajak, Pemahaman Pajak Dan Diskriminasi Terhadap Tax Evasion (Studi Empiris Pada Wajib Pajak Orang Pribadi Di Kpp Pratama Sidoarjo). Conference on Economic and Business Innovation (CEBI), 1(1), 755–764. Retrieved from https://jurnal.widyagama.ac.id/index.php/cebi/article/view/150

Issue

Section

Articles Text

Most read articles by the same author(s)

1 2 > >>