FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK WAJIB PAJAK BADAN DI KOTA PADANG

Abstract

This study aim to know the influence of factors that affect the willingness to pay taxes corporate taxpayers in the city of Padang. Primary data types and a total of 106 sample respondents corporate taxpayers with sampling convenience sampling method. The results showed that awareness of paying tax, knowledge and understanding of tax regulations and the level of confidence in the government and law system have no significant effect on the willingness to pay tax while the perception of the good over the effectiveness of the tax system have a significant effect on the willingness to pay tax

Keywords : Paying Tax Awareness, Knowledge and Understanding of the Peraturran Taxation, Perceived Effectiveness of Good Over Tax System, Level of Trust in Government and Law System.