Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak, Kepatuhan Wajib Pajak, Pemahaman Wajib Pajak, Pelayanan Fiskus terhadap Tindakan Pelaporan Kecurangan Perpajakan pada Kantor Pelayanan Pajak Pratama Medan Timur

Abstract

This study aims to analyze the influence of the tax system, tax sanctions, tax rates, and taxation understanding on taxpayers' perceptions of tax evasion ethics. The population of this study is individual taxpayers at KPP Pratama Medan Timur. The samples in this study were determined based on the convenience sampling method, data were collected by questionnaire distribution. The research analysis method used is multiple linear regression. Based on the analysis shows that the tax system and understanding of taxation have a positive influence on the perception of taxpayers regarding the ethics of tax evasion. The tax rate has a negative influence on the taxpayer's perception of the ethics of tax evasion. Tax penalties have no bearing on the taxpayer's perception of the ethics of tax evasion.