ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI WAJIB PAJAK ORANG PRIBADI DALAM MEMENUHI KEWAJIBAN MEMBAYAR PAJAK (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Semarang Candisari)
Abstract: This research aims
to analyze the factors that affect individual taxpayers in meeting their to pay
taxes obligation. This research consists of four independent variables and one
dependent variable. Independent variables in this research is the awareness of
tax paying, knowledge and understanding of taxation laws, a good perception of
the effectiveness of the tax system and the service of fiscus. While the
dependent variable in this research is the willingness to pay taxes.
This research uses incidental sampling technique and survey methods with
questionnaires and interviews in data collection. Respondents of were sampled
in this study is an individual taxpayer who is listed in the Tax Office Primary
Semarang Candisari classified as taxpayer effectively. Analysis of research data
using multiple linear analysis with SPSS 16.0 program.
Based on the results of the analysis has been done, this research shows
that awareness of tax paying, knowledge and understanding of taxation laws, a
good perception of the effectiveness of the tax system, and the service of
fiscus have a positive and significant impact on willingness to pay taxes.
Keywords: Willingness to pay
taxes, pay taxes awareness, knowledge and understanding of taxation laws, a
good perception of the effectiveness of the tax system and the service of
fiscus
Penulis: Winda Kurnia
Fikriningrum, Muchamad Syafruddin
Kode Jurnal: jpakuntansidd120502
