PERSEPSI WAJIB PAJAK : DAMPAK PERTENTANGAN DIAMETRAL PADA TAX EVASION WAJIB PAJAK DALAM ASPEK KEMUNGKINAN TERDETEKSINYA KECURANGAN, KEADILAN, KETEPATAN PENGALOKASIAN, TEKNOLOGI SISTEM PERPAJAKAN, DAN KECENDERUNGAN PERSONAL. (STUDI WAJIB PAJAK ORANG PRIB

Abstract

Since tax becomes prime government revenue then developing this sector must be optimalized. Tax is compulsary contibution from the person, deprey inccured in common interest of all, without reference to special benefit coffere. Belongs to that definition, tax make diametral conflict between fiskus and tax payers, because there are only tax payers obligation, never tax payers right. Variance in types and nature of tax payers  lead  tax evasion problems. Refer to those kind of problem, this research try to answer whether there are influences between: (1) probability of cheat detact ; (2) tax fairness (3) Government Expenditure (4) Tax System and Technology,(5) Tax payers personalitiy to tax evasion . It is hypothesed that there are influences between those variables. Using random sampling of 66 individual tax payers, we distributed questioner in order to get valid data. Analysis with SPSS shows us that only two of hypothesis are proved.

Key words: fiskus, wajib pajak, tax evasion