PENGARUH PEMAHAMAN HUKUM PAJAK, SISTEM PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP PERSEPSI MAHASISWA MENGENAI PENGGELAPAN PAJAK

Abstract

This study aims to analyze the influence of tax law understanding, the taxation system, and tax sanctions on students’ perceptions of tax evasion. The research was conducted by examining students of Pamulang University, South Tangerang. The sample used in this study consisted of 99 students from Pamulang University, South Tangerang, determined using the Slovin formula with a 10% margin of error. The data used in this research are primary data obtained through questionnaires distributed to Accounting and Taxation students of Pamulang University in semesters 5, 6, 7, and 9, specializing in taxation from the Regular A, B, CK, and CS classes in South Tangerang, who were selected as the research sample. The data collection method employed in this study was a survey method, where the researcher distributed questionnaires directly to the respondents. The questionnaires were tested for validity and reliability prior to the actual data collection. The data analysis techniques used in this study included classical assumption tests, multiple linear regression tests, and hypothesis testing. Based on the results of the SPSS Version 25 test that has been conducted, it is known that the variable of tax law understanding partially has a negative effect on students’ perceptions of tax evasion. The tax system variable has a positive effect on students’ perceptions of tax evasion, while the tax sanctions variable does not have a significant effect on students’ perceptions of tax evasion. Furthermore, tax law understanding, the tax system, and tax sanctions simultaneously have an effect on students’ perceptions of tax evasion.