Pengaruh Pengetahuan Perpajakan, Sistem Perpajakan dan Sanksi Perpajakan terhadap Penggelapan Pajak

Sriarwi Sriarwi; Muhammad Eko Ari Wibowo; Deny Ekarisma; Rananda Septanta

doi:10.37481/jko.v4i1.177

Authors

Sriarwi Sriarwi Universitas Pamulang
Muhammad Eko Ari Wibowo Universitas Pamulang
Deny Ekarisma Universitas Pamulang
Rananda Septanta Universitas Pamulang

DOI:

https://doi.org/10.37481/jko.v4i1.177

Keywords:

Tax Evasion, Tax Knowledge, Tax System, Tax Sanctions, Tax Compliance

Abstract

Tax evasion remains a persistent challenge for governments worldwide, undermining public revenue and the effectiveness of fiscal policy. Understanding the behavioural and systemic factors that contribute to tax evasion is therefore essential. This study investigates the influence of tax knowledge, the tax system, and tax sanctions on tax evasion behavior among individual taxpayers. A total of 182 respondents were selected using a convenience sampling method, and primary data were collected through structured questionnaires. The data were analyzed using multiple linear regression with SPSS version 25. The findings reveal that tax knowledge, the structure of the tax system, and the presence of tax sanctions each have a significant and positive effect on tax evasion, both individually and collectively. These results imply that greater awareness and understanding of tax regulations, perceived fairness and complexity of the tax system, and the strictness of sanctions all influence the likelihood of non-compliant behaviour. Interestingly, the positive relationship suggests that although awareness and enforcement exist, they may not be sufficient deterrents, possibly due to perceived loopholes or inefficiencies in enforcement. These insights underscore the need for improved taxpayer education, simplified tax procedures, and stronger enforcement mechanisms to effectively reduce tax evasion.

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