Tax Evasion: Is It Ethical or Unethical? (Based on Samarinda Taxpayers' Perception)

摘要

Tax evasion is an active business taxpayer in terms of reducing, eliminating, illegal manipulation of the tax payable or not to pay tax payable as appropriate. This action is believed to be influenced by two factors, namely as tax fairness and compliance costs. If the tax fairness has been applied properly, then the taxpayer will be less likely to commit tax evasion and when the cost of compliance is too high, then the taxpayer will tend to evade taxes. Theoretically this study is expected to enrich and give some empirical evidence about factors that influence the adoption of taxpayers perceive towards tax evasion action, so it can be useful for academics, practitioners and policy makers. The population of this study are the individual taxpayer that spread across the Regional Office of Directorate General of Taxation in Samarinda. The sampling technique in this study is purposive sampling with any criteria individual taxpayer that have freelance work of 60 respondents. Freelancer work is the work performed by an individual who has special skills to earn income which is not bound by an employment relationship, such as lawyers, accountants, architects, sportsmen and the like. The analysis of research data on this study using PLS (Partial Least Square). The main findings of the study provide information that: (1) tax fairness has positive influence on taxpayer perceive towards tax evasion action, and (2) compliance cost has positive influence on taxpayer perceive towards tax evasion action.