SYAIIDAH, LAILATUS (2020) PENGARUH SELF ASSESSMENT SYSTEM, KEADILAN PAJAK, DAN TEKNOLOGI PERPAJAKAN TERHADAP TAX EVASION (Studi Kasus Pada UKKP Pasar Tanah Abang Blok B di Jakarta Pusat). S1 thesis, Universitas Mercu Buana.
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Abstract
This research’s purpose is to analyze self assessment system, tax fairness, and technology taxation on the tax evasion. Population of this research were individual tax payers who has business which are registered in B Block, Tanah Abang Market, Central Jakarta in 2019. Sampling techniques using convenience nonprobability sampling method. As an object with 100 respondence. Data collected by questionnaire and analyzed with outer and inner model. This research’s result indicates that : (1) Self assessment system have a negative and significant affect on tax evasion. (2) Tax fairness does not affect the tax evasion. (3) Technology taxation have a negative and insignificant affect on tax evasion. Keywords : Self Assessment System, Tax Fairness, Techonology Taxation, Tax Evasion. Penelitian ini bertujuan untuk menganalisis pengaruh self assessment system, keadilan pajak, dan teknologi perpajakan terhadap tax evasion. Populasi dalam penelitian ini adalah wajib pajak orang pribadi yang melakukan usaha yang terdaftar di Pasar Tanah Abang Blok B Jakarta Pusat tahun 2019. Teknik pengambilan sampel menggunakan metode convenience nonprobability sampling, dengan obyek sampel sebanyak 100 responden. Metode pengumpulan data yang digunakan adalah metode kuesioner dan metode analisis data yang digunakan adalah model pengukuran dan model struktural. Hasil penelitian ini menunjukan bahwa : (1) Self assessment system berpengaruh negatif dan signifikan terhadap tax evasion. (2) Keadilan pajak tidak berpengaruh terhadap tax evasion. (3) Teknologi perpajakan berpengaruh negatif dan tidak signifikan terhadap tax evasion. Kata kunci : Self Assessment System, Keadilan Pajak, Teknologi Perpajakan, Tax Evasion.
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