Faktor-Faktor yang Menyebabkan Wajib Pajak Melakukan Tax Offenses, Tax Fraud, dan Tax Evasion (Studi Empiris di KPP Pratama Medan-Polonia)

THE FACTORS EFFECTING THE TAXPAYER MAKES TAX OFFENSES,
TAX FRAUD, AND TAX EVASION. (EMPIRICAL STUDY IN THE TAX
SERVICE OFFICE PRATAMA MEDAN-POLONIA)
ABSTRACT
This research aims to analyze the influence of tax fairness, tax
compliance, tax knowledge, tax system, and discrimination against taxpayer
perception about the ethical of tax offenses, tax fraud, and tax evasion. This
research was conducted at the tax service office Pratama MedanPolonia, with a
sampling technique is convenience sampling and distributing the questionnaires
until fifty questionnaires. All of the questionnaires given to the taxpayer who
listed on tax service office Pratama Medan-Polonia, with predetermined criteria.
The method of analysis used in this research is multiple linear regression. The
results of this research is fairness positive and significant on taxpayer perception
about the ethical of tax offenses, tax fraud, and tax evasion, tax compliance
negative and significant on taxpayer perception about the ethical of tax offenses,
tax fraud, and tax evasion, tax knowledge negative and significant impact on
taxpayer perception about the ethical of tax offenses, tax fraud, and tax evasion,
tax system negative and significant impact on tax payer perception about the
ethical of tax offenses, tax fraud, and tax evasion, discrimination positive and
significant impact on taxpayer perception about the ethical of tax offenses, tax
fraud, and tax evasion.

Keyword:

Tax fairness, tax compliance, tax knowledge, tax system,
discrimination, ethical of tax offenses, tax fraud, and tax evasion.

II
Universitas Sumatera Utara

FAKTOR-FAKTOR YANG MENYEBABKAN WAJIB PAJAK
MELAKUKAN TAX OFFENSES, TAX FRAUD, DAN
TAX EVASION. (STUDI EMPIRIS DI KPP
PRATAMA MEDAN-POLONIA)
ABSTRAK
Penelitian ini bertujuan untuk menganalisa pengaruh keadilan, kepatuhan
wajib pajak, pengetahuan wajib pajak, sistem perpajakan, dan diskriminasi
terhadap persepsi wajib pajak mengenai etika tax offenses, tax fraud, dan tax
evasion. Penelitian ini dilakukan di KPP Pratama Medan-Polonia, dengan tehnik
pengambilan sampel yaitu convenience sampling dan melakukan penyebaran
kuesioner sejumlah 50 buah kuesioner. Dimana, penyebaran kuesioner diberikan
kepada Wajib Pajak yang terdaftar di KPP Pratama Medan-Polonia, dengan

kriteria yang telah ditentukan. Metode analisis penelitian yang digunakan adalah
regresi linier berganda. Hasil dari penelitian ini adalah keadilan berpengaruh
positif dan signifikan terhadap etika penggelapan pajak, kepatuhan wajib pajak
berpengaruh negatif dan signifikan terhadap etika penggelapan pajak,
pengetahuan wajib pajak berpengaruh negatif dan signifikan terhadap etika
penggelapan pajak, sistem perpajakan berpengaruh negatif dan signifikan terhadap
etika penggelapan pajak, diskriminasi berpengaruh positif dan signifikan terhadap
etika penggelapan pajak.
Kata Kunci:

Keadilan, kepatuhan wajib pajak, pengetahuan wajib pajak, sistem
perpajakan, diskriminasi, etika tax offenses, tax fraud, dan tax
evasion.

III
Universitas Sumatera Utara