The Influence of Tax Justice, Self-Assessment System, and Tax Rates on Students' Perceptions of Tax Evasion (Case Study on Students of the Tax Accounting Study Program, Pamulang University)

Abstract

Tax evasion is one of the issues that can hinder the optimization of state revenue and is related to individual perceptions of the tax system. This study aims to analyze the influence of tax fairness, self-assessment system, and tax rates on students' perceptions of tax evasion. The study used a quantitative approach with multiple linear regression analysis. The respondents were 136 students of the Tax Accounting Study Program at Pamulang University who became the research sample. The research instrument was a questionnaire, while data analysis was conducted using SPSS through validity, reliability, classical assumptions, multiple linear regression, coefficient of determination, t-test, and F-test. The results showed that tax fairness and tax rates did not significantly influence students' perceptions of tax evasion, while the self-assessment system had a positive and significant effect. Simultaneously, the three variables significantly influenced students' perceptions with a significance value of 0.037. In conclusion, the self-assessment system is a partially influential factor, while the influence of the three variables together still has limited explanatory power.