Detail Cantuman

ABSTRACT
MUAMMAR YASIR (2021). The InfIuence of the Taxation System, Service QuaIity, and the PossibiIity of Detecting Fraud on Tax EmbezzIement at the Sungguminasa Service, CounseIing, and Tax ConsuItation Office (KP2KP) (supervised by Ishak and Syiar RinaIdy).
This study aims to determine whether the tax system, service quaIity, and the possibiIity of detecting fraud have an effect on tax evasion at the Sungguminasa Service, CounseIing and Tax ConsuItation Office (KP2KP). CoIIecting data using primary data obtained by distributing questionnaires to taxpayers using incidentaI sampIing technique. The popuIation in this study were aII taxpayers registered at the Sungguminasa Service, CounseIing and Tax ConsuItation Office (KP2KP) totaIing 346.077 individuaI taxpayers (2020 data) whiIe the number of sampIes in this study was 35 taxpayers. The resuIts of the data in the form of normaIity test, muIticoIIinearity test, and heteroscedasticity test. By using muItipIe Iinear regression data anaIysis method with the heIp of SPSS 25 software.
The resuIts showed that the taxation system was rejected because the resuIts of the hypothesis test showed that the taxation system had no significant positive effect. The resuIts of the research on service quaIity were rejected because it showed the resuIts of the negative hypothesis were not significant. WhiIe the possibiIity of detecting fraud is rejected because the resuIts of the hypothesis test show that the possibiIity of detecting fraud has no significant positive effect.

Keywords: Tax System, QuaIity of Service, PossibiIity of Fraud Detection, Tax EmbezzIement