Pengaruh Tax System, Tax Knowledge, Tax Fairness dan Tax Discrimination Terhadap Persepsi Wajib Pajak Tentang Tax Evasion pada KPP Pratama Medan Polonia

Abstract

The objective of the study was to determine the effect of tax system, tax knowledge, tax fairness, and tax discrimination on taxpayer’s perceptions about tax evasion at KPP Pratama Medan Polonia. The population in this research is all individual taxpayers registered at KPP Pratama Medan Polonia. The sample technique used in the research was accidental sampling technique and a sample of 100 individual taxpayers was obtained using the Slovin formula. Data was collected using a questionnaire method distributed to respondents and processing using SPSS V.26. Based on the results of the analysis show that tax system did not affect significant on taxpayer’s perceptions about tax evasion at KPP Pratama Medan Polonia while tax knowledge, tax fairness, and tax discrimination affect on taxpayer’s perceptions about tax evasion at KPP Pratama Medan Polonia.