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PENGARUH KEADILAN PAJAK TERHADAP PERSEPSI WAJIB PAJAK ORANG PRIBADI TENTANG PERILAKU PENGGELAPAN PAJAK PADA KPP PRATAMA BANDUNG CIBEUNYING

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ABSTRACT THE INFLUENCE OF TAX JUSTICE TO THE OF INDIVIDUAL TAXPAYER PERCEPTIONS ABOUT BEHAVIOR OF TAX EVASION ON OFFICE TAX SERVICE PRATAMA BANDUNG CIBEUNYING Written by : Koko Jonatan Tarigan NIM :1232196 The author did research with the purpose to know how the tax justice was, in office tax service Pratama Bandung Cibeunying, to find out how the perception of individual taxpayer about behavior of tax evasion on office tax service Pratama Bandung Cibeunying, and to understand how the influence of tax justice to the perception of individual taxpayer attitude about embezzlement tax on office tax service Pratama Bandung Cibeunying. The research methodology at this abstract was descriptive. The data was collected, processed, analysed, and finally concluded based on the real circumstance. The technique of collecting data used questionnaire. The results of the questionnaire was processed statical analystically, know as pearson product moment including coefficient analysis, hypothesis test and determination analysis. The result of tax justice influence research toward the taxpayer perception about the deviation of tax evasion can be seen through this calculation r = 0.3422, it indicates the correlation between the two statement is low. Based on N = 100, ttable is equal to 1.984 and if it compared to tcount = 3.606, it means tcount > ttable so Ho was refused an Ha was accepted meaning there was a significant effect between the tax justice and the individual taxpayer perception about the embezzlement tax on office tax service Pratama Bandung Cibeunying. KD = 11.71%, it means the influence of tax justice toward individual taxpayer perception about the embezzlement tax was 11.71% and the rest (88.29%) was affected by out of research factors. Key : tax justice, perception taxpayer, the behavior of tax evasion