THE INFLUENCE OF INDIVIDUAL TAXPAYERS' PERCEPTIONS REGARDING THE TAXATION SYSTEM, TAXATION KNOWLEDGE, AND TAX SANCTIONS ON TAX EVADE BEHAVIOR

Abstract

This research examined individual taxpayers' perceptions of the taxation system, knowledge of taxation, and tax sanctions for tax evasion behavior. The grand theory in this study is the Theory of Planned Behavior (TPB), which shows the relationship between the behaviors individuals raise in response to something. This type of research is basic research with quantitative research methods. The population in this study were individual taxpayers registered at KPP Pratama Cirebon One. Sample selection was done using incidental sampling, and the sample size was determined using the Slovin formula so that 100 respondents were obtained. This study uses primary data with research instruments in questionnaires distributed to individual taxpayers who have NPWP. The analysis used is multiple linear regression analysis with the help of SPSS software version 24.0 for Windows. The results of this study indicate that the tax system and tax knowledge affect tax evasion behavior, while tax sanctions do not affect tax evasion behavior.