The Influences of Tax System, Tax Rate, Tax Audit, and Tax Discrimination on Tax Evasion by Body Taxpayer

Abstract

The objective of this research is to analyze the influence of tax system, tax rate, tax audit, and tax discrimination on tax evasion. The population in this research are all body taxpayers located in Yogyakarta Province (Incorporate Company or Commmanditaire Vennootschaap). The research samples are selected using random sampling method. Total of samples are 42 body taxpayer in Yogyakarta Province in the form of Incorporate Company and Commmanditaire Vennootschaap. This research uses multiple regression analysis, of which result shown that tax system variable has positive and significant effect toward tax evasion. On the other hand, tax rate has negative and insignificant effect toward tax evasion. While tax audit has negative and insignificant effect to tax evasion, and tax discrimination has positive and significant efffect to tax evasion.