FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK ORANG PRIBADI ATAS PERILAKU PENGGELAPAN PAJAK (Studi Empiris pada Wajib Pajak Terdaftar di KPP Pratama Semarang Candisari)
This study aimed to analyze factors that affect taxpayer’s perceptions on tax evasion. These factors are the taxpayer’s knowledge, service of tax officer and tax sanction. The population in this study are individual taxpayers who registered in KPP Pratama Semarang Candisari. This research was replicated from the previous research, Prasetyo (2010) and Rahman (2013). The difference between this research and the previous ones are in the object and the location. Previous studies were done at Surakarta and Jakarta, while this study was conducted with using respondents from individual taxpayer who enrolled at Semarang. The sampling technique in this study used convenience sampling method. Determination of the sample numbers used the formula of Slovin 100 respondents. The hypothesis of this study was analyzed by SPSS software. Then the multiple regression analysis was used to examine the relationship between the variables above. The result of this study indicate that all of hypothesis that have been proposed are accepted. The implications of this study indicate that tax evasion was viewed as unethical acts. Direktorat Jenderal Pajak needs to regularly hold socialization that tax revenue are importance for the development in order to increase awareness of taxation in Semarang.
Persepsi Etis Penggelapan Pajak Bagi Wajib Pajak di Wilayah Surakarta
A goal to be achieved in the presence of this resea rch is to investigate the 
perception of tax evasion unethical for Taxpayers in the region of Surakarta. 
Based on the results of this study is expected to encourage the Government to 
immediately take action against all perpetrators of the practice of ta x evasion, 
having conducted r esear ch on ethical perceptions oftax evasion for Taxpayers in 
the region of Surakarta. 
The method used in analyzing data of thisresearch is descriptive a nalysis. 
Descriptive analysis is a data analysis effort to provide a snapshot of the data. 
While the definition in this study is to provide a snapshot of the perception of tax 
evasion unethical for Taxpayers in the region of Surakarta. The populations used 
in this study are all taxpayers residing in the ter r itory of Surakarta. The samples 
in this study were 75 taxpayers in the region of Surakarta. 
Based on the results of research on ethica l perceptions of tax evasion for 
Taxpayers in the Surakarta region can be deduced that 85.74% private employees 
do not agree with the existence of various forms oftax evasion; 82.13% self-employed do not agree with the existence of variousforms of tax evasion; and 
95.56% of civil ser vants do not agree with the existence of various forms of tax 
evasion.
Pengantar Metode Penelitian
Penulisan buku ini adalah perwujudan dari pengalaman dan kajian yang kami sharing sejak kami bersama-sama menuntut ilmu di Malaysia, tepatnya di Universiti Malaya, Kuala Lumpur sehingga sekarang sama-sama mengurus penerbitan yang sama, yaitu Ibnu Sina Press di Bandung. Akhir sekali, semoga buku ini dapat menjadi sesuatu yang berguna baik bagi kami sendiri sebagai para penulis maupun bagi para mahasiswa kami di perguruan tinggi masing-masing. Kritik dan saran tentunya sangat kami hargai untuk dapat terus memperbaiki dan menyempurnakan buku ini, dari yang tadinya buku ini hanyalah buku kecil ke buku yang kemudian membesar dan besar pula pengaruhnya. Untuk upaya-upaya tersebut kami sangat menunggu dengan kebesaran hati.