FAKTOR–FAKTOR YANG MEMPENGARUHI KEPATUHAN MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI YANG BERWIRAUSAHA DENGAN LINGKUNGAN SEBAGAI VARIABEL MODERASI (Studi Empiris di KPP Pratama Kudus)
Abstract: The Government until
this time relies on tax revenue as a major source of development funds so that
taxpayers are expected to have a high tax compliance. However, the reality
reveals that most of taxpayers have no compliance. It is indicated by paying
taxes late and try to do the tax evasion. This study aims to test empirically
and analyze the effect of willingness to pay taxes, knowledge andunderstanding
of taxpayers, perception of taxpayers financial condition, environtmen as
moderating towards tax compliance. The proposed hypothesis are willingness to
pay taxes, knowledge andunderstanding of taxpayers, perception of taxpayers
financial condition have a positive influence towards tax compliance and
moderated by environtment.
The research was conducted by survey method to individual tax payers in
the Kudus city who perform as an enterpreneur, which is obtained by incidental
sampling. Data collection method used questionnaires at 2014 toward 100
respondent, and further data were analyzed using multiple regression analysis.
The results of this research indicated that willingness to pay taxe and
perception of taxpayers financial conditionhad a significant effect toward tax
compliance. But knowledge and understanding of taxation law do not had a
significant effect toward tax compliance. And the environtment positively
moderating effect of willingness to pay taxes, knowledge andunderstanding of
taxpayers, perception of taxpayers financial condition toward tax compliance.
Keywords: willingness to pay
taxes, knowledge andunderstanding of taxpayers, perception of taxpayers
financial condition, environtment, tax compliance
Penulis: Tantra Ikhlas
Nalendro, Jaka Isgiyarta
Kode Jurnal: jpakuntansidd140972
