PENGARUH KEADILAN PAJAK DAN TEKNOLOGI INFORMASI PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK (TAX EVASION)

ABSTRACT This study tested the effect of tax fairness and technology and tax information on the individual taxpayer’s perception to perform tax evasion in Palembang City. The population in this study are non-employee taxpayer’s located in Palembang City. The sample was the individual taxpayers that conducting business with the turnover below 4,8 billion per year in Palembang City and determined by purposive sampling method. The method of collecting data is by using questionnaire. Data were tested using multiple regression analysis with SPSS Statistics 23. The test result showed thattax fairness and technology tax informationis positively correlated with thetaxpayer’s perception to perform tax evasion. Keywords: Tax Fairness, Technology and Tax Information, Taxpayer’s Perception of Tax Evasion