THE INFLUENCE OF THE TAXATION SYSTEM, TAX FAIRNESS, TAX DISCRIMINATION, AND THE POSSIBILITY OF DETECTING FRAUD ON TAX EVASION BEHAVIOR

Abstract

This research aims to find out whether the tax system, tax fairness, tax discrimination, and the possibility of detecting fraud, influence tax evasion. The object of this research is individual taxpayers in the DKI Jakarta area who are currently pursuing postgraduate education. This research used purposive sampling and obtained a sample of 100 people. Data collection was carried out using a questionnaire method which was distributed to respondents and processed using SPSS Statistics 23. The results of this research show that the tax system and tax justice have a positive and significant effect on tax evasion. Meanwhile, tax discrimination and the possibility of detecting fraud have a negative effect on tax evasion.