Determinan Penggelapan Pajak di KPP Pratama Batam Selatan(studi kasus WPOP di KPP Pratama Batam Selatan)

This research was conducted to analyze the determinants that influence tax evasion. The determinants of tax evasion used include tax discrimination, self-assessment systems and tax sanctions. Types of quantitative assessment. The population determined is a taxpayer registered at KPP Pratama South Batam. The sample is determined by simple random sampling, distributing questionnaires to 400 taxpayers. The data analysis technique uses the linear regression analysis method, classical assumptions, coefficient of determination, T test and F test by applying SPSS version 29. The results of the analysis conclude that tax discrimination has a significant partial effect on tax evasion with tcount 2.240 > ttable 1.966. The self-assessment system has a significant partial effect on tax evasion with tcount 2.295 > ttable 1.966. Tax sanctions have a significant partial effect on tax evasion with tcount 2.851 > ttable 1.966. Simultaneous testing interprets tax discrimination, self-assessment system and tax sanctions have a significant effect on tax evasion with Fcount 4.106 > Ftable 2.605 and a significance of 0.000 <0.05   Keyword : Tax discrimination;Tax Evasion;Tax Sanctions;Self Assessment System