PENGARUH SISTEM PERPAJAKAN DAN PEMERIKSAAN PAJAK TERHADAP PERSEPSI WAJIB PAJAK ORANG PRIBADI MENGENAI ETIKA PENGGELAPAN PAJAK

This study learns to study and analyze taxation systems and examine taxes on personal tax liabilities regarding tax evasion. The sampling technique used convenience sampling method with the number of samples used in this study were 100 Individual Taxpayers collected in all KPP Palembang City. Data analysis in this study used multiple linear regression analysis using SPSS. The results of this study indicate that (1) the taxation system assesses the perceptions of individual taxpayers about tax evasion (2) tax audits do not affect the perception of individual taxpayers about tax evasion Keywords: taxation system, tax revenue, and perception of individual taxpayers regarding tax evasion