Pembimbing : Ida Musdafia Ibrahim

ABSTRACT :

This study aims to empirically test whether Tax Justice, Technology and Information Tax, and Taxpayers Knowledge have an effect on Tax Evasion during the Covid 19 Pandemic Period.

This study uses primary data. The sample of this research is taxpayers who have NPWP in Central Jakarta. This research method uses stratified random sampling formula combined with the Isaac and Michael formula.

The number of samples used in this study were 150 respondents. Data were analyzed using multiple regression method. The analysis technique used in SPSS 25 statical program.The results of this study are Tax Justice, Technology and Information Tax, and Taxpayers Knowledge have a significant positive effect on Tax Evasion.


Keywords : Tax Evasion, Technology and Information Tax, Taxpayers Knowledge, Tax Evasion