AXPAYERS ATTITUDE TOWARDS TAX MORALITY AS MEDIATION OF TAXPAYER PRECEPTION ON TAX EVASION BEHAVIOUR IN JABODETABEK COVER PAGE

Abstract

This research was carried out to continue the previous research, in which the attitude of taxpayers tested whether there was a effect between tax services, tax fairness, tax knowledge, and enforcement level of taxpayers' perceptions on tax evasion . The research method used in this research is quantitative, tested by SEM method. The sample processed in this research was 210, where the questionnaire was distributed in the Jabodetabek area. the results of this research show that the moral attitude of taxpayers towards tax justice, knowledge of taxes, the level of implementation affects the perception of taxpayers in evasion tax avoidance, and tax services do not affect the morale of taxpayers. it can be concluded that the perception of taxpayers on tax evasion depends on the taxpayer's moral attitude.