Pembimbing : M. Zainuri

Abstrak:
This study aims to examine empirically whether tax rates, tax supervision, and tax amnesty affect the minimization of tax evasion. The population in this study is the Corporate Taxpayer in the Primary Tax Service Office in the Central Jakarta Region. There are three Primary Tax Service Offices that can be sampled in this study. Sampling using incidental sampling method. Data analysis began with descriptive statistical test, then continued with data quality test consisting of data validity test and data reliability test, classic assumption test consisting of regression normality test, multicollinearity test, and heteroscedasticity test. Hypothesis testing uses a significant partial regression test, multiple regression significance test and determination coefficient. The results of this study indicate that tax rates, tax supervision, and tax amnesty jointly have a significant influence on tax evasion minimization. Limitations in this study are the limited number of respondents, many taxpayers who do not have enough time to fill out the questionnaire, and this study only uses quantitative methods.

Keywords: Tax Rates, Tax Supervision, Tax Amnesty, and Minimization of Tax Evasion