?url_ver=Z39.88-2004&rft_id=111031027&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+KEADILAN%2C+SISTEM+PERPAJAKAN%2C+PEMAHAMAN%0D%0APERPAJAKAN+DAN+SANKSI+PAJAK+TERHADAP+PERSEPSI+WAJIB%0D%0APAJAK+MENGENAI+ETIKA+PENGGELAPAN+PAJAK+(TAX%0D%0AEVASION)&rft.creator=CHRISTINE+YEZZIE+%2C++1111031027&rft.subject=HF5601+Accounting&rft.subject=HJ+Public+Finance&rft.description=Penelitian+ini+bertujuan+untuk+menganalisis+faktor+%E2%80%93+faktor+yang%0D%0Amempengaruhi+persepsi+Wajib+Pajak+di+Kantor+Pelayanan+Pajak+Pratama%0D%0ATeluk+Betung+Bandarlampung+mengenai+etika+penggelapan+pajak+(tax%0D%0Aevasion).%0D%0APenelitian+menggunakan+metode+deskriptif+dan+analisis+kuantitatif+yang%0D%0Adigunakan+untuk+menginterpretasikan+hasil+tanggapan+responden+mengenai%0D%0Apengaruh+variabel+independen+keadilan+pajak%2C+sistem+perpajakan%2C+pemahaman%0D%0Aperpajakan%2C+sanksi+pajak+terhadap+variable+dependen+persepsi+Wajib+Pajak%0D%0Amengenai+etika+penggelapan+pajak.%0D%0APopulasi+yang+peneliti+gunakan+sebagai+objek+penelitian+adalah+Wajib+Pajak%0D%0Ayang+terdaftar+dan+efektif+di+Kantor+Pelayanan+Pajak+Pratama+yang+terdapat+di%0D%0AKota+Bandar+Lampung%2C+yaitu+KPP+Pratama+Teluk+Betung.+Pengambilan%0D%0Asampel+dalam+penelitian+ini+dilakukan+dengan+teknik+convenience+sampling.%0D%0APengumpulan+data+dilakukan+secara+langsung+pada+obyek+penelitian+dengan%0D%0Acara+survey+melalui+kuesioner.+Responden+dengan+jumlah+77+orang+menjadi%0D%0Aobjek+penelitian.+Teknik+analisis+data+yang+digunakan+dalam+penelitian+ini%0D%0Aadalah+analisis+regresi+berganda.%0D%0AHasil+penelitian+ini+menunjukkan+bahwa+variabel+keadilan+dan+sistem%0D%0Aperpajakan+berpengaruh+terhadap+persepsi+Wajib+Pajak+mengenai+etika%0D%0Apenggelapan+pajak.+Sedangkan+variabel+pemahaman+perpajakan+dan+sanksi%0D%0Apajak+terbukti+tidak+berpengaruh+terhadap+persepsi+Wajib+Pajak+mengenai%0D%0Aetika+penggelapan+pajak+(tax+evasion).%0D%0AKata+kunci+%3A+Etika%2C+keadilan%2C+pemahaman+perpajakan%2C+penggelapan+pajak%2C%0D%0Asanksi+pajak%2C+sistem+perpajakan%2C+tax+evasion.%0D%0A%0D%0AABSTRACT%0D%0A%0D%0A%0D%0AThis+study+aimed+to+analyze+factors+that+affect+Tax+Payers+of+KPP+Pratama%0D%0ATeluk+Betung+Bandar+Lampung%E2%80%99s+perceptions+on+ethical+behavior+of+tax%0D%0Aevasion.%0D%0AThe+study+is+using+descriptive+method+and+qualitative+analysis+to+interpret+the%0D%0Aresponses+about+independent+variables%3B+fairness%2C+tax+system%2C+taxpayer%E2%80%99s%0D%0Aknowledge%2C+and+tax+sanctions+on+dependent+variable%3B+tax+payer%E2%80%99s+perceptions%0D%0Aabout+ethical+behavior+of+tax+evasion.%0D%0APopulation+used+as+the+object+of+this+research+is+Tax+Payers+who+are+listed+and%0D%0Aeffective+at+KPP+Pratama+Teluk+Betung+Bandar+Lampung.+The+sampling%0D%0Atechnique+used+in+this+study+is+convenience+sampling.+The+data+is+collected%0D%0Adirectly+to+the+object+by+using+questionnaire.+There+are+77+respondents+as+the%0D%0Aobject+of+this+study.+Then+the+multiple+linier+regression+analysis+used+to%0D%0Aexamine+the+relation+of+the+aforementioned+variables+using+SPSS+program%0D%0Aversion+22.%0D%0AThe+result+of+this+study+indicate+not+all+of+the+hypothesis+that+have+been%0D%0Aproposed+accepted.+It+shows+fairness+and+tax+system+has+an+impact+on%0D%0Ataxpayer%E2%80%99s+perceptions+about+ethical+behavior+of+tax+evasion+whilst+taxpayer%E2%80%99s%0D%0Aknowledge+and+tax+sanctions+do+not+influence+tax+payer%E2%80%99s+perception+about%0D%0Aethical+behavior+of+tax+evasion.%0D%0AKeywords+%3A+ethical+behavior%2C+fairness%2C+tax+evasion%2C+tax+sanction%2C+tax+system%2C%0D%0Ataxpayer%E2%80%99s+knowledge.&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2018-01-09&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F29940%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F29940%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F29940%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++CHRISTINE+YEZZIE+%2C+1111031027++(2018)+PENGARUH+KEADILAN%2C+SISTEM+PERPAJAKAN%2C+PEMAHAMAN+PERPAJAKAN+DAN+SANKSI+PAJAK+TERHADAP+PERSEPSI+WAJIB+PAJAK+MENGENAI+ETIKA+PENGGELAPAN+PAJAK+(TAX+EVASION).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F29940%2F