SIAGIAN, NATALIA (2014) PENGARUH KEADILAN, SISTEM PERPAJAKAN, DISKRIMINASI, KETEPATAN PENGALOKASIAN DAN KEMUNGKINAN TERDETEKSI KECURANGAN TERHADAP PERSEPSIWAJIB PAJAK MENGENAI ETIKA PENGGELAPAN PAJAK (TAX EVASION). Other thesis, UPN ''VETERAN'' YOGYAKARTA.
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Abstract
This study aims to analyze the influence of fairness, the system of taxation, discrimination, accuracy and possible allocation of detected fraud against the taxpayer perceptions about the ethics of tax evasion. The population was KPP Sleman, Yogyakarta. The sample in this study is determined by sampling the convinience method, the data collected with the distribution of questionnaires. The method of analysis used is multiple linear regression. Based on the results of the analysis indicate that the justice system of taxation, discrimination, and the possibility of fraud detected no significant effect on taxpayer perceptions about the ethics of tax evasion while significantly influence the accuracy of the allocation of taxpayer perceptions about the ethics of tax evasion. The most dominant variable affecting the taxpayer's perception of the ethics of tax evasion is the appropriateness of the allocation because it has a standard value of 0.572 beta coeficient. Keywords: Justice, Tax System, Discrimination, accuracy of Appropriations, Tax Audit, Tax Payer Perceptions of Ethics, Tax Evasion Penelitian ini bertujuan untuk menganalisa pengaruh keadilan, sistem perpajakan, diskriminasi, ketepatan pengalokasian dan kemungkinan terdeteksi kecurangan terhadap persepsi wajib pajak mngenai etika penggelapan pajak. Populasi penelitian ini adalah KPP Sleman, Yogyakarta. Sampel dalam penelitian ini ditentukan berdasarkan metode convenience sampling, data dikumpulkan dengan pembagian kuesioner. Metode analisis penelitian yang digunakan adalah regresi linier berganda. Berdasarkan hasil analisis menunjukkan bahwa keadilan, sistem perpajakan, diskriminasi dan kemungkinan terdeteksi kecurangan tidak berpengaruh secara signifikan terhadap persepsi wajib pajak mngenai etika penggelapan pajak sedangkan ketepatan pengalokasian berpengaruh terhadap persepsi wajib pajak mngenai etika penggelapan pajak. Variabel yang paling dominan mempengaruhi persepsi wajib pajak mengenai etika penggelapan pajak adalah ketepatan pengalokasian karena memiliki nilai standard coefient 0,572. Kata Kunci : Keadilan, Sistem Perpajakan, Diskriminasi, Ketepatan Pengalokasian, Pemeriksaan Pajak, Persepsi Etika Wajib Pajak Etika, Penggelapan Pajak.
| Item Type: | Thesis (Other) |
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| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Erny Azyanti |
| Date Deposited: | 12 Aug 2016 05:13 |
| Last Modified: | 12 Aug 2016 05:13 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/5175 |
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