Pengaruh Tarif Pajak, Teknologi Informasi Perpajakan, dan Keadilan Sistem Terhadap Penggelapan Pajak: Studi Empiris pada WPOP yang Melakukan Usaha di Kota Padang

Pertiwi Dessi Utami; Herlina Helmy

doi:10.24036/wra.v4i2.7228

Pengaruh Tarif Pajak, Teknologi Informasi Perpajakan, dan Keadilan Sistem Terhadap Penggelapan Pajak: Studi Empiris pada WPOP yang Melakukan Usaha di Kota Padang

Pertiwi Dessi Utami⁽¹⁾, Herlina Helmy⁽²⁾,
(1) Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Indonesia
(2) Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Indonesia

Corresponding Author

DOI : https://doi.org/10.24036/wra.v4i2.7228

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Abstract

This research is aimed to examine and find out empirical evidence of the tax rate, information technology and taxationand justice system of taxation on tax evasion. Sampled used in this research are individual taxpayers who do business at Padang City. The data are collected using simple random sampling method. The analysis of this research employs multiple regression. Result show that tax rate havesignificant effect on tax evasion, information technology and taxationhave significant effect on tax evasion, and justice system of taxation have positive significant effect on tax evasion.

Keyword: tax rate, information technology and taxation, justice system of taxation, tax evasion