PENGARUH KEADILAN, SISTEM PERPAJAKAN, DAN DISKRIMINASI TERHADAP PERSEPSI WAJIB PAJAK MENGENAI ETIKA PENGGELAPAN PAJAK (TAX EVASION)

Supriyadi Supriyadi

Abstract


This study examines the influence of fairness, tax system, and discrimination on ethical perceptions of taxpayer about tax evasion in Indonesia specially in Daerah Istimewa Yogyakarta. This study use survey method, with personal income taxpayer in Daerah Istimewa Yogyakarta as respondents.
 The results of this study indicate that the tax system has positive associated with perceptions of ethical taxpayer, and discrimination has negative associated with perceptions of ethical taxpayer. While fairness has positive associated with ethical perceptions of taxpayer can not be proved.


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