Persepsi Etika Atas Tax Evasion Dan Tax Avoidance BagiWajib Pajak Orang Pribadi Di Sukoharjo

Abstract

This  research aims  to examine differences in ethical perceptions of tax  evasion and  tax  evasion for employee and  non-employee taxpayers who  are  subjected to a self-assessment and  withholding tax collection system in the  Sukoharjo region. This  research adopted Putri's study (2015). Objectives and areas  of  observation differ from  Putri's research (2015). The  research sample is  taken with  a purposive sampling technique, the  sample (respondent) are selected with  the  criteria as an individual taxpayer whose tax  collection system is  a self  assessment for  non-employees or  withholding for employees. The  total  sample in  this  study were 100  respondents. Data  is  taken by  distributing questionnaires  to  selected  respondents. The   research method  is  conducted with   descriptive quantitative statistics. The  hypothesis is  analyzed with  the  Mann Whitney test because the  data obtained are  not  normally distributed in the  Shapiro Wilk  normality test. The  results of the  study revealed a difference between ethical perceptions of tax evasion and  tax avoidance for employees and non-employees taxpayers.