Abstract
The aims of this study are to determine the effect of tax socialization, law enforcement and tax penalty towards taxpayer perceptions about tax evasion (tax evasion). Type of this research is quantitative research by using data primary. The populations of this study are all registered taxpayer in KKP Pratama Sleman and the questionnaires are distributed about 100 questionnaires. Convenience Sampling is used in this research. The data analysis in this research is double regression with SPSS program version 24. The result of regression test shows that the influences of tax socialization, law enforcement, and tax penalty simultaneously have effect to the taxpayer perception about tax evasion. The influence of the three independent variables towards the dependent variable is 15.4%. It means that 15.4% variation from tax evasion could be explained by variation of independent variables (tax socialization, law enforcement, and tax penalty). Whereas the rest (100% - 15.4% = 84.6%) are explained by other factors
Highlights
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh sosialisasi pajak, penegakan hukum dan denda pajak terhadap persepsi wajib pajak tentang penggelapan pajak
The aims of this study are to determine the effect of tax socialization, law enforcement and tax penalty towards taxpayer perceptions about tax evasion
The populations of this study are all registered taxpayer in KKP Pratama Sleman and the questionnaires are distributed about 100 questionnaires
Summary
Pajak, PT CAP bulan dan paling lama 6 penerbitan tahun dan tidak faktur pajak berdasarkan transaksi yang tidak yang sebenarnya denda berdasarkan paling sedikit 2 kali dan paling banyak 6 kali transaksi yang lipat jumlah pajak sebenarnya. Penggelapan Kantor Pajak Sanksi para petinggi PT pimpinan pajak dermaga Pratama Cilacap Tian Jin. Tersangka proyek PT BSB PLTU, dijerat dengan Pasal dan Petinggi pemalsuan. Perbedaan penelitian ini dengan penelitian terdahulu oleh (Mentari 2017) tentang faktor-faktor yang mempengaruhi persepsi Wajib Pajak mengenai etika atas penggelapan pajak (tax evasion) adalah terletak pada metode penentuan sampel yaitu metode non probability. Sedangkan pada penelitian ini menggunakan metode convenience sampling yaitu metode kemudahan memperoleh data. Berdasarkan uraian di atas, maka peneliti akan meneliti hubungan sosialisasi perpajakan, penegakan hukum (law enforcement) dan sanksi perpajakan dengan mengambil judul “Pengaruh Sosialisasi Perpajakan, Penegakan Hukum (Law. Enforcement) dan Sanksi Perpajakan Terhadap Persepsi Wajib Pajak Mengenai Penggelapan
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