FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN UNTUK MEMBAYAR PAJAK DENGAN KESADARAN MEMBAYAR PAJAK SEBAGAI VARIABEL INTERVENING (Studi Empiris Wajib Pajak Orang Pribadi Yang Melakukan Pekerjaan Bebas Yang Terdaftar Di KPP Pratama Payakumbuh)

Abstract

This research aims to know the influential factors of willing to pay tax with their awareness of paying it as intervening variable particularly in Payakumbuh City. This research used variable independent:a good perception of the effectiveness of the taxation system, tax fiscal service. Intervening variable was the awareness of paying the tax. While, dependent variable was willing to pay the tax.

This research used primary data by using questionnaire media. Respondents were all individual tax payer who have free line job in Payakumbuh city. Method of taking sample in this research used random sampling. The data analysis for this research used SPSS Program. 

The results of this data processing showed that: (1) a good perception of the effectiveness of the taxation system has significant influence toward the awareness of paying the tax. (2) tax financial service have significant influence toward the awareness of paying the tax (3) the awareness of paying the tax have significant influence toward tax payers’ willing to pay their tax.

Key words:      willing to pay tax, awareness to pay tax, a good perception of the effectiveness of the taxation system, tax fiscal service