ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK BAGI WAJIB PAJAK PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS DAN KEGIATAN USAHA

Abstract

Tax is state’s biggest revenue. This is used to fund public services and national development. In order to increase it, the government have done some actions through tax extensification and intensification. The aims of this research are to test empirically the effect of people’s awareness of tax payment, knowledge and understanding of tax rules, the effectifity of tax system perception, and service quality towards taxpayers in relation to the wills of paying tax.  The population of this research is individual taxpayers who work as free enterprise and registered at “KPP” Pratama Padang. The sampling technique is convenience sampling with 100 samples. The data analysis technique used is double linear regression. As the result of this research, it is shown that only 1 variable out of 5 which significantly effects people’s wills of paying tax. It is about the understanding of tax rules. Meanwhile, the other 4 variables which do not influence the people’s of tax payment are mentioned as the awareness of tax payment, the knowledge of tax, the effectifity of tax system perception and the service quality towards taxpayers.

Key word: The awareness of paying tax, the knowledge of tax rules, the understanding of tax rules, the wills of paying tax, tax office in Padang, individual taxpayers and free enterprise.