SELF ASSESSMENT SYSTEM, DISCRIMINATION, AND THE POSSIBILITY OF FRAUD DETECTION ON PERCEPTION OF TAX EVASION

Ratna Sari, Agung Hartanto

Abstract


Tax evasion  is a phenomenon  that occurs  in  Indonesia. The perception of tax evasion views that the tax money paid is not used properly. The aim of this study is to empirically examine the effect of the self-assessment system, discrimination, and  the possibility of detecting  fraud on  the perception of tax evasion. The research was conducted at KPP Pratama West Denpasar. Purposive sampling technique was used in this study and a sample of 100 individual  taxpayers  (WPOP) was  found. Data  analysis  in  this  research used multiple linear regression analysis techniques. The results showed that the  self-assessment  system  and  the  possibility  of  detecting  fraud  had  a negative  effect  on  perceptions  of  tax  evasion, while  discrimination  had  a positive effect on perceptions of tax evasion. The implication of this research is  to  provide  support  for  the  theory  of  planned  behavior  and  attribution theory related to the factors that influence the perception of taxpayers in tax evasion.

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