THE INFLUENCE OF TAX SYSTEM AND TAX JUSTICE ON TAXPAYER PERCEPTIONS OF TAX EVASION DURING THE COVID 19 PANDEMIC

Abstract

This research examines the effect of the taxation system and tax justice on the perception of taxpayers regarding tax evasion during the Covid-19 pandemic, a case study at the Pratama Tax Service Office in Tigaraksa. The population in this research is an individual taxpayer who is registered at the Pratama Tax Service Office in Tigaraksa and the sampling in this research uses the slovin formula, thus obtaining 100 respondents as the research sample. This research uses quantitative methods. The sampling technique used in this research was determined through the accidental sampling method, i.e. data collection was collected by distributing questionnaires by chance. The data analysis technique used is multiple linear regression. Based on the analysis results show that the taxation system has a significant effect on the perception of taxpayers regarding tax evasion, which means that the better the taxation system, the less tax evasion can be minimized. In addition, tax justice has a significant effect on the perception of taxpayers regarding tax evasion, which means that the better tax justice, the less tax evasion tends to be. In this research, the most dominant variable influencing is the taxation system because it has a coefficient value of 0.463.