Tax revenues are very important in securing the state budget and the balance
between national economic conditions and the global economic unification.
However, in reality there are many taxpayers who do not obey the tax laws by doing
tax evasion. This study aimed to describe and analyze the influence of tax rates,
taxation fairness, and technology of taxation on tax evasion.
The research was conducted by survey method to small and medium entities in
jakarta, which is obtained by convinience sampling. Data collection method used
surveys and questionnaires, and then the data were analyzed using multiple
regression analysis.
The results of this study prove that the tax rates have no significant impact on tax
evasion, taxation fairness have a negative and significant impact on tax evasion,
and technology of taxation have a positive and significant impact on tax evasion.