ANALISIS FAKTOR-FAKTOR PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK

Jefanya Pasaribu, 2019: “Analyis of the Factors Affecting Taypayers’ Perception On Tax Evasion”. Thesis. Department of Accounting, Economics, State University of Jakarta. Advisors: (1) Unggul Purwohedi SE., M.Si, Ph. D (2) Dr. Rida Prihatni SE., Akt, M.Si This study aims to analyze the influence of tax system, justice, religiosity, and love of money on taxpayers’ perception on tax evasion. The population of this study is the individual taxpayer’ registered in the Tax Office (KPP) Pratama Bogor. The sample in this study was determined based on the convenience sampling method, data was collected by distributing questionnaires. The research data analysis method used is multiple linear regression. Based on the results of the analysis show that the tax system affect the taxpayers’ perception on tax evasion. Justice affects the taxpayers’ perception on tax evasion. Religiosity affects the taxpayers’ perception on tax evasion. Love of money does not affects the taxpayers’ perception on tax evasion. Key Words: Tax system, justice, religiosity, love of money, tax evasion