Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh keadilan pajak, sistem perpajakan, pemahaman pajak, sanksi pajak, dan norma subjektif terhadap persepsi penggelapan pajak. Metode dalam penelitian ini menggunakan metode deskriptif dan verifikatif. Subjek penelitian ini Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Kuningan dengan sampel 240 responden. Data yang digunakan adalah data primer. Teknik pengambilan sampel yang digunakan adalah Teknik probability sampling dengan proportionate stratified random sampling. Teknik pengumpulan data penelitian ini menggunakan kuesioner yang disebar secara langsung dan melalui google form. Data diuji dan diolah menggunakan Program IBM SPSS versi 22. Hasil penelitian ini menunjukan bahwa keadilan pajak, pemahaman pajak dan sanksi pajak berpengaruh negatif dan signifikan terhdap persepsi penggelapan pajak, dan norma subjektif berpengaruh positif dan signifikan terhadap persepsi penggelapan pajak. Sedangkan sistem perpajakan tidak berpengaruh terhadap persepsi penggelapan pajak.
Kata Kunci: Keadilan Pajak, Sistem Perpajakan, Pemahaman Pajak, Sanksi Pajak, Norma Subjektif, Persepsi Penggelapan Pajak
This study aims to determine how much influence tax fairness, taxation system, tax understanding, tax sanctions, and subjective norms have on the perception of tax evasion. The method in this study uses descriptive and verification methods. The subjects of this study were Individual Taxpayers registered at the Kuningan Pratama Tax Office with a sample of 240 respondents. The data used are primary data. The sampling technique used is the probability sampling technique with proportionate stratified random sampling. The data collection technique for this study used questionnaires that were distributed directly and via google form. The data were tested and processed using the IBM SPSS version 22 program. The results of this study indicate that tax fairness, tax understanding and tax sanctions have a negative and significant effect on the perception of tax evasion, and subjective norms have a positive and significant effect on the perception of tax evasion. While the taxation system has no effect on the perception of tax evasion.
Keywords: Tax Justice, Tax System, Tax Understanding, Tax Sanctions, Subjective Norms, Perception of Tax Evasion