PENGARUH KEADILAN PAJAK, KUALITAS PELAYANAN PAJAK, SANKSI PAJAK, DAN PEMERIKSAAN PAJAK TERHADAP TINDAKAN PENGGELAPAN PAJAK

Hasna Nibras, 2018: The Influence of Tax Fairness, Quality of Tax Service, Tax Sanction, and Tax Audit Against Tax Evasion Advisors: (1) Nuramalia Hasanah, S.E, M.Ak; (2) Tresno Eka Jaya, S.E, M.Ak This study aimed to analyze the effect of tax fairness, quality of tax service, tax sanction, and tax audit against tax evasion. The population in this study are tax consultants in South Jakarta. The sample in this study determined by random sampling method. There are 98 tax consultant that become the respondent of this study. This study used multiple analysis regression and analyzed using SPSS 22. The result of analysis shows that quality of tax service and tax audit have an effect on tax evasion. While, tax fairness and tax sanction have no effect on tax evasion. The limitation in this study is the sample, only using tax consultant in South Jakarta and there are some independent variables that have not be analyzed. Advice for next study is to expand the region of study and add some independent variables. Keywords: tax fairness, quality of tax service, tax sanction, tax audit, tax evasio