Taxation System, Tax Sanctions, Justice, Discrimination, and Probability of Cheat Detect Impact on Taxpayer Perception Regarding Tax Evasion Ethics (Study at Primary KPP in Yogyakarta)

This study is about Yogyakarta. Sleman as One of the regency in Yogyakarta had not enough regional original income (PAD) in order to invest in capital expenditure, especially for the information technology. So that collecting and maximizing the potential original incomes (PAD), especially regional taxes then is less than optimal. It is important to examine how the attitude or ethics of taxpayers in Yogyakarta to ensure information technology is urgently used as a driving force for increasing PAD, especially regional taxes. Using questionnaires distributed to the taxpayers of Pratama tax office (KPP) in Yogyakarta, we collect data to obtain primary data representing perceptions of taxpayer attitudes and ethics in Yogyakarta. Using the data from the questionnaires we examined and analyzed whether empirical taxation systems, taxation sanctions, fairness, discrimination, and probability of cheat detect is related to the taxpayer's perception of the ethics of tax evasion. The research population is all individual taxpayers registered with the KPP Pratama in Yogyakarta. We used the convenience sampling method. The data analyzed by multiple linear regression. The result is: (1). the taxation system has a negative influence on the perception of taxpayers regarding the ethics of tax evasion; (2). tax sanctions do not have a significant positive influence on the perception of taxpayers regarding the ethics of tax evasion; (3). justice has a positive influence on the perception of taxpayers regarding the ethics of tax evasion; (4). discrimination does not have a negative influence on the perception of taxpayers regarding the ethics of tax evasion; (5). probability of cheat detect has a negative influence on the perception of taxpayers regarding the ethics of tax evasion. Interesting findings that the probability of cheat detect causes taxpayers to ethically embezzle taxes. Our hope is that information technology drives PAD, especially regional taxes, because it reduces cheating probability.