PENGARUH TARIF PAJAK DAN MORALITAS PAJAK TERHADAP PENGGELAPAN PAJAK (TAX EVASION)

The study aimed to determine the effect of tax rates and tax morality on tax evasion. Convenience sampling technique was used to select 100 respondents as the sample of this study. Data were collected by distributing questionnaires to the sampel (taxpayers in Palembang). To analyze the data, this study implemented multiple linear regression analysis (with SPSS version 23). The results of this study revealed that tax rates significantly affected that tax evasion. Furthermore, it was also obtained that there was insignificant effect of tax morality on tax evasion. Keywords: tax rates, tax morality, tax evasio