Persepsi Etis dan Tax Evasion berdasarkan Karakteristik Demografi Studi Empiris di Solo

Abstract

This study aims to analyze the differences in ethical perceptions of taxpayers about tax evasion actions in terms of demographic characteristics (gender, age, education, income, and experience). This research was conducted at the Pratama Tax Service Office (KPP) in Surakarta city using sample of 100 respondents who were Individual Tax Payers (WPOP). Data analysis technique using non-parametric statistical analysis, namely the Mann Whitney test and the Kruskal Willis test. Conclusions from the results of testing each hypothesis indicate that (1) There is a significant difference in ethical perceptions of tax evasion actions based on gender. In the view of WPOP, female tend to react negatively compared to male because tax evasion is considered an unethical act; (2) There are significant differences in ethical perceptions of tax evasion actions based on age. Older respondents tend to be more tolerant of legal sanctions, so they will avoid unethical actions to embezzle taxes; (3) Differences in ethical perceptions of tax evasion actions based on education, income, and experience have not obtained significant results.