PENGARUH IMPLEMENTASI SISTEM PERPAJAKAN TERHADAP TINGGINYA TINGKAT PENGGELAPAN PAJAK
DOI:
https://doi.org/10.32509/jmb.v3i2.3374Keywords:
Implementation Tax System, Tax Audits, Tax Fairness, Tax EvaAbstract
Penggelapan pajak ialah suatu usaha menghindari pajak dengan cara illegaI. Penelitian ini bertujuan untuk menjelaskan pengaruh implementasi sistem perpajakan, pemeriksaan pajak dan keadilan pajak terhadap penggelapan pajak pada KPP dibawah Kanwil Jakarta Selatan II. Penelitian ini menggunakan pendekatan kuantitatif. Data yang digunakan adalah data primer. Objek yang digunakan adalah para Aparatur Sipil Negara (ASN) yang bekerja di KPP dibawah Kanwil Jakarta Selatan II. Metode yang digunakan untuk pengambilan sampel adalah metode simple random sampling dan mengambil 152 sampel dari minimal sampel data yang diperlukan 150 sampel. Penelitian ini diuji menggunakan sistem SEM-PLS (Structural Equation Model-Partial Least Square dan data diuji menggunakan software SmartPLS. Hasil penelitian menunjukkan bahwa tiap variabel implementasi sistem perpajakan, pemeriksaan pajak dan keadilan pajak berpengaruh pada penggelapan pajak di KPP dibawah Kanwil Jakarta Selatan II.
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