PENGARUH PEMAHAMAN PERPAJAKAN TENTANG KEADILAN, SISTEM PERPAJAKAN, SANKSI PERPAJAKAN, TARIF PAJAK DAN TRUST TO GOVERNMENT TERHADAP PRESEPSI MAHASISWA AKUNTANSI MENGENAI TINDAKAN PENGGELAPAN PAJAK (STUDI KASUS MAHASISWA MAGISTER AKUNTANSI DI KOTA PEKANBARU)

Abstract

This research aims to determine the Influence of Taxation Justice Understanding, Taxation System, Taxation Sanctions, Tax Rates, and Trust to Government on Accounting Students' Perception of Tax Evasion Actions (Case Study of Accounting Master Students in Pekanbaru City). This research is quantitative in nature. The number of samples in this study is 53 Master of Accounting Students in Pekanbaru City with a sampling method using simple random sampling. Data analysis method is conducted using panel data regression with the assistance of SPSS 25 consisting of validity test, reliability test, normality test, multicollinearity test, heteroskedasticity test, multiple linear regression analysis test, coefficient of determination (R2) test, T-test, and F-test. This research uses secondary data obtained through www.pddikti.kemendikbud.go.id and the academic section of the postgraduate program of Universitas Islam Riau. The results of data analysis show that simultaneously or together, justice, taxation system, taxation sanctions, tax rates, and trust to government have a significant effect on tax evasion perception. The contribution of justice, taxation system, taxation sanctions, tax rates, and trust to government variables in this study explains 75.7% of tax evasion perception, while the remaining 24.3% is influenced by other variables not examined in this study. Justice, taxation system, taxation sanctions, tax rates, and trust to government have a significant effect on tax evasion perception.