PENGARUH SISTEM PERPAJAKAN, KEADILAN PAJAK, DAN PEMAHAMAN PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK

ABSTRACT The aim of this reseach was to determine and analyze the effect of tax system, tax fairness, and understanding of taxation on taxpayer perception about tax evasion. Sampling technique was convenience sampling the number of samples used in this research as much as 82 coporate taxpayer who registered in KPP Madya Palembang city. Data analysis used in this research is multiple linear regression analysis with SPSS program. The result of the research showed that (1) tax system have effect to taxpayer perception about tax evasion (2) tax fairness has no effect to taxpayer perception about tax evasion (3) understanding of taxation have effect to taxpayer perception about tax evasion. Keywords: tax system, tax fairness, understanding of taxation and taxpayer perception about tax evasion