PENGARUH SELF ASSESSMENT SYSTEM, KEADILAN PAJAK DAN ERA KETERBUKAAN INFORMASI PERPAJAKAN TERHADAP TINDAKAN PENGGELAPAN PAJAK (TAX EVASION)

The study aims to determine the effect of self assessment system, tax justice and the era of tax information disclosure on tax evasion (tax evasion). The population in this study is an individual taxpayer in the city of Palembang. The sampling technique uses nonprobability sampling technique with a total sample of 100 taxpayers who own businesses in Palembang. Data analysis in this study uses multiple linear regression analysis using SPSS 23. The results of this study show that the (1) self assessment system influences tax evasion (tax evasion) (2) tax justice affects tax evasion (tax evasion) (3) the era of tax information disclosure does not affect tax evasion (tax evasion). Keywords: self assessment system, tax justice, the era of tax information disclosure and tax evasion (tax evasion