Pengaruh Sistem Perpajakan Dan Pemeriksaan Pajak Terhadap Penggelapan Pajak (TAX EVASION) Oleh Wajib Pajak Badan

Tax revenue is essential as national development funding and public expenditure in the country and reflected in the state budget. Therefore, the government continues to boost sources of revenue from taxes. However, in reality there are many taxpayers who do not comply with tax laws by tax evasion. The research method used in this thesis is verification method with quantitative approach. The primary data collection was obtained from questionnaires and interviews. The resulting data were analysed descriptively and statistically with Structural Equation Modelling (SEM) analysis method using Partial Least Square (PLS) 2.0. The result shows that tax system and tax audit variable have significant negative effect on tax evasion.

Tax revenue is essential as national development funding and public expenditure in the country and reflected in the state budget. Therefore, the government continues to boost sources of revenue from taxes. However, in reality there are many taxpayers who do not comply with tax laws by tax evasion. The research method used in this thesis is verification method with quantitative approach. The primary data collection was obtained from questionnaires and interviews. The resulting data were analysed descriptively and statistically with Structural Equation Modelling (SEM) analysis method using Partial Least Square (PLS) 2.0. The result shows that tax system and tax audit variable have significant negative effect on tax evasion.