The Influence Factors on Desire Paying of The Tax ( Mandatory Personal Tax Free Trade In Padang City )

Abstract

Tax the importance variable and have giving big contribution for the national development. However the research to purpose improving empirical influence tax  awareness, knowledge and theory implementation, good perception, level of trust and service tax employee on the desire to paying of the tax. The study using 89 people become respondent. They are personality of tax paying and having NPWP, the respondent status by free working in the Padang city. The research have been using two variable. The first variable is Independent. The variable consist of tax  awareness, knowledge and theory implementation, good perception, level of trust and service tax employee. The second variable is dependent (desire to tax paying). The testing of the research have using statistical program with multiple regression analysis. The result of the testing founding awareness of tax payable, knowledge  and implementation of the tax have significant influence on the desire of the tax payable  for individual tax payable. The conclusion of the research good perception, level of trust and service quality of the tax officer have not significant individual effect on the desire of tax payable for individual tax payable have activity become free working and have NPWP registration in Padang city

Keywords        : Tax Awareness, Knowledge and Implementation