THE EFFECT OF TAX JUSTICE AND TAX UNDERSTANDING ON TAX EVASION AT MANADO KPP
Abstract
This study aims to analyze the influence of tax fairness and tax understanding on tax evasion at the Manado Primary Tax Office. Tax fairness reflects taxpayers' perceptions of fair treatment in the tax system, while tax understanding indicates the extent to which taxpayers understand their tax regulations and obligations. Tax evasion is a legal violation committed to avoid paying taxes. This study used a quantitative method by distributing questionnaires to respondents who were individual taxpayers registered at the Manado Tax Office (KPP). The data analysis technique used was multiple linear regression to determine the effect of each independent variable on the dependent variable. The results showed that tax fairness and tax understanding had a significant effect on tax evasion, both partially and simultaneously. This finding indicates that improving tax fairness and understanding can be an effective strategy in suppressing tax evasion practices at the Manado Tax Office.
References
Abrahams, M. (2016). Penggelapan pajak. Jakarta: Penerbit X.
Amelia, R. (2022). Theory of planned behavior dalam perilaku perpajakan. Bandung: Alfabeta.
Belkaoui, A. (2004). Teori akuntansi. Jakarta: Salemba Empat.
Daisy, A. (2018). Analisis data dengan SPSS. Yogyakarta: Andi.
Fatimah, S., & Wardani, D. (2017). Keadilan pajak dan perlawanan pajak. Jurnal Perpajakan Indonesia, 4(1), 22–34.
Ghozali, I. (2012). Aplikasi analisis multivariate dengan program IBM SPSS. Semarang: Badan Penerbit Universitas Diponegoro.
Ghozali, I. (2016). Aplikasi analisis multivariate dengan program IBM SPSS 23. Semarang: Badan Penerbit Universitas Diponegoro.
Halomoan, T. (2022). Pajak dan keadilan sosial. Jakarta: Raja Grafindo Persada.
Karlina, D. (2020). Pemahaman perpajakan wajib pajak. Jurnal Ekonomi, 8(1), 55–66.
Kurniawati, H., & Arianto, T. (2014). Keadilan pajak dan kepatuhan. Jurnal Akuntansi Multiparadigma, 5(3), 335–348.
Pratiwi, S. (2019). Penggelapan pajak dan kepatuhan wajib pajak. Jurnal Pajak Indonesia, 3(2), 145–160.
Rachmadi, A. (2014). Pemahaman pajak dan kepatuhan wajib pajak. Jurnal Perpajakan, 2(1), 65–74.
Rahayu. (2019). Penggelapan pajak dalam perspektif hukum. Jakarta: Prenadamedia Group.
Safrina. (2021). Sistem perpajakan di Indonesia. Jakarta: Mitra Wacana Media.
Santana, A., et al. (2020). Pengaruh keadilan pajak terhadap penggelapan pajak. Jurnal Akuntansi, 8(1), 44–55.
Shanestia, R. (2020). Keadilan dalam pemungutan pajak. Jurnal Ekonomi dan Kebijakan Publik, 9(2), 188–196.
Sugiyono. (2017). Metode penelitian kuantitatif, kualitatif, dan R&D. Bandung: Alfabeta.
