The Influences of Knowledge on Taxation, Tax Payers Moral Integrity, Tax Benefits Perception, and Tax Sosialization on Tax Avoidance Action

Abstract

Tujuan penelitian ini untuk mengetahui apakah pengetahuan tentang perpajakan, integritas moral wajib pajak, persepsi manfaat pajak, dan sosialisasi pajak berpengaruh secara parsial atau simultan terhadap tindakan penghindaran pajak. Populasi penelitian ini adalah wajib pajak yang terdaftar di KPP Pratama Semarang Gayamsari yang berjumlah 36.598. Sampel dalam penelitian ini berjumlah 107 wajib pajak yang melapor SPT tahunan. Analisis data penelitian menggunakan analisis deskriptif dan regresi linear berganda dengan program SPSS versi 21. Hasil penelitian menunjukkan bahwa pengetahuan tentang perpajakan berpengaruh secara parsial terhadap tindakan penghindaran pajak, integritas moral wajib pajak berpengaruh secara parsial terhadap tindakan penghindaran pajak,  persepsi manfaat pajak tidak berpengaruh secara parsial terhadap tindakan penghindaran pajak, dan sosialisasi pajak berpengaruh secara parsial terhadap tindakan penghindaran pajak, sedangkan secara simultan seluruh variabel independen berpengaruh terhadap tindakan penghindaran pajak.

The purpose of this research is to determine whether knowledge of taxation, moral integrity of the taxpayer, tax benefit perception, and tax socialization are partially or simultaneously toward to the actions of tax avoidance. Populations of this research were taxpayers that have been registered in KPP Pratama Semarang Gayamsari total 36.598. The sample in this research was 107 taxpayers who reported annual SPT. Research data analysis used descriptive analysis and multiple linear regression with SPSS version 21 program. The result of this research showed that knowledge of taxation had partial effect to the actions of tax avoidance, moral integrity of the taxpayer had partial effect to the actions of tax avoidance, tax benefit perception did have partial effect to the actions of tax avoidance, and tax socialization had partial effect to the actions of tax avoidance. Meanwhile, simultaneously all independent variables influenced the actions of tax avoidance.