SENSITIVITAS ETIKA WAJIB PAJAK ATAS PENGGELAPAN PAJAK (TAX EVASION) BERDASARKAN PEKERJAAN, PENDIDIKAN, DAN GENDER

This study aims to understand and analyze the differences in taxpayers’ ethical sensitivity toward tax evasion based on occupation, education, and gender. Tax obligations are mandatory and coercive under legal regulations, serving as a means for citizens to contribute to national funding and government operations. This research employed a survey method by distributing questionnaires directly to 100 respondents. The collected data were analyzed using correlation tests with the aid of SPSS software. The results indicate that differences in taxpayers’ ethical sensitivity toward tax evasion exist based on education, while no significant differences were found based on occupation and gender. Therefore, taxpayers’ ethical sensitivity toward tax evasion is influenced by education levels but not by occupation or gender.