FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR
PAJAK WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN
PEKERJAAN BEBAS
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
ARDIANSYAH, MOCH. NANANG
Subject
657.45 - AUDITING
Datestamp
2017-07-07 02:16:51
Abstract :
The purpose of this study was to determine whether Paying Tax Awareness, Knowledge of Tax Regulation, Understanding of Tax Regulation, and Effectiveness of the Taxattion System, as well as the confidence level of the tax payer. Sampling techniques in study was Convenience Sampling. The method used in this study is the collection of data by using the closed questionnaire. Model analysis was used to test the hypothesis is the regression and hypothesis non parametic. Test results showed that only knowledge variable of tax regulation that affect the willingness of paying taxes. Effectiveness of the taxation system that affect the willingness of paying taxes. as well as the confidence level of the tax payer that affect the willingness of paying taxes. Paying Tax Awareness and Understanding of Tax Regulations that not affect the willingness of paying taxes. Keywords : Willingness to pay taxes, pay taxes awareness, knowledge and understanding of taxpayers, Effectiveness of the Taxattion System.
The purpose of this study was to determine whether Paying Tax Awareness, Knowledge of Tax Regulation, Understanding of Tax Regulation, and Effectiveness of the Taxattion System, as well as the confidence level of the tax payer. Sampling techniques in study was Convenience Sampling. The method used in this study is the collection of data by using the closed questionnaire. Model analysis was used to test the hypothesis is the regression and hypothesis non parametic. Test results showed that only knowledge variable of tax regulation that affect the willingness of paying taxes. Effectiveness of the taxation system that affect the willingness of paying taxes. as well as the confidence level of the tax payer that affect the willingness of paying taxes. Paying Tax Awareness and Understanding of Tax Regulations that not affect the willingness of paying taxes. Keywords : Willingness to pay taxes, pay taxes awareness, knowledge and understanding of taxpayers, Effectiveness of the Taxattion System.
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