PENGARUH KEADILAN PAJAK, SANKSI PAJAK, TARIF PAJAK, DAN PEMERIKSAAN PAJAK TERHADAP PERSEPSI WAJIB PAJAK UMKM MENGENAI PENGGELAPAN PAJAK

Abstract

The purpose of this study was to investigate the effect of tax justice, tax penalties, tax rates, and tax audits on micro small medium enterprises (MSME) taxpayers' perceptions of tax evasion. The sample used in this study were 108 taxpayers which selected through a simple random sampling method. Based on the results of multiple linear regressions, the output reveal that tax justice, tax penalties, and tax audits negatively affect the perceptions of MSME taxpayers regarding tax evasion, while tax rates have no effect on the perceptions of MSME taxpayers regarding tax evasion.