DETERMINAN PENGGELAPAN PAJAK (STUDI KASUS WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA BATAM SELATAN)

Abstract

This research was conducted to analyze the determinants that influence tax evasion. The
determinants of tax evasion used include tax discrimination, self-assessment systems and
tax sanctions. Types of quantitative assessment. The population determined is a taxpayer
registered at KPP Pratama South Batam. The sample is determined by simple random
sampling, distributing questionnaires to 400 taxpayers. The data analysis technique uses
the linear regression analysis method, classical assumptions, coefficient of determination,
T test and F test by applying SPSS version 29. The results of the analysis conclude that
tax discrimination has a significant partial effect on tax evasion with tcount 2.240 > ttable
1.966. The self-assessment system has a significant partial effect on tax evasion with
tcount 2.295 > ttable 1.966. Tax sanctions have a significant partial effect on tax evasion
with tcount 2.851 > ttable 1.966. Simultaneous testing interprets tax discrimination, self-
assessment system and tax sanctions have a significant effect on tax evasion with Fcount
4.106 > Ftable 2.605 and a significance of 0.000 <0.05