Pengaruh Pemahaman Perpajakan, Love Of Money, Religiusitas, Norma Subjektif, Dan Kemungkinan Terdeteksi Kecurangan Terhadap Persepsi Wajib Pajak Mengenai Etika Penggelapan Pajak (Studi Kasus pada Wajib Pajak Orang Pribadi yang Terdaftar di Kantor Pelayanan Pajak Pratama Surakarta )

This study aims to examine the effect of understanding taxation, love of money, religiosity, subjective norms, and the possibility of detected fraud against the perception of taxpayers regarding the ethics of tax evasion. This research uses primary data, namely data sources obtained directly from the first party with a number of questions in the form of a questionnaire. The population in this study are individual taxpayers registered at the KPP Pratama Surakarta. The number of samples in this study were 100 individual taxpayers. Sampling technique using the Convenience Sampling method. In this study, hypothesis testing was carried out using multiple linear regression analysis. The results of partial hypothesis testing (t test) show that understanding taxation, love of money, and the possibility of fraud detection have a significant effect on taxpayer perceptions regarding the ethics of tax evasion. Whereas religiosity and subjective norms do not affect the perception of taxpayers regarding the ethics of tax evasio