PENGARUH TEKNOLOGI DAN INFORMASI PERPAJAKAN,SISTEM PERPAJAKAN,KEADILAN PERPAJAKAN, DISKRIMINASI PERPAJAKAN TERHADAP PRESEPSI WAJIB PAJAK ORANG PRIBADI USAHA BEBAS MENGENAI ETIKA PENGGELAPAN PAJAK(TAX EVASION)

ABSTRACT Herlina Dinda Syvanithe influence of technology and taxation information, the taxation system, tax justice, tax discrimination on the perception of taxpayers of free private businesses regarding the ethics of tax evasion (kpppratamategal). Thesis: Accounting Study Program, Faculty of Economics and Business, Pancasakti University, Tegal 2019. This study aims to determine the effect of technology and taxation information, the taxation system, tax justice, tax discrimination on the perception of taxpayers of free enterprise individuals about the ethics of tax evasion. The data used in this study are primary data. The sampling method is using the non-probability sampling method so that from 257,841 taxpayers of free enterprise individuals in 2019 at KPP Pratama Tegal obtained 100 taxpayers of free business persons as respondents. The analytical method used is multiple linear analysis. The results showed that the level of technology and taxation information, taxation system, taxation justice partially influenced the perception of taxpayers of free private businesses regarding tax evasion ethics, whereas partial taxation discrimination did not affect the perception of taxpayers of free private businesses regarding the ethics of tax evasion. Keywords: taxation technology and information, taxation system, tax justice, tax discrimination, perceptions of taxpayers of free enterprise, tax evasion