PENGARUH PERSEPSI KEADILAN PAJAK, SISTEM PERPAJAKAN DAN TARIF PAJAK TERHADAP PERILAKU TAX AVOIDANCE DI YOGYAKARTA

Sari

This study aims to examine the effect of perceptions of tax fairness, taxation systems and tax rates on tax avoidance behavior in Yogyakarta. The population in this study was all taxpayers who have an NPWP in Yogyakarta. The sample in this study was determined by the purposive sampling method, the data collected by distributing the questionnaire link using Google Form. The analytical method used is multiple linear regression analysis. Based on the results of the analysis, the perception of fairness and taxation system does not affect tax avoidance behavior, tax rates have a positive effect on tax avoidance behavior.