PENGARUH PENGETAHUAN DAN PEMAHAMAN AKAN PERATURAN PERPAJAKAN DAN PELAYANAN FISKUS YANG BERKUALITAS TERHADAP KEMAUAN MEMBAYAR PAJAK DENGAN KESADARAN MEMBAYAR PAJAK SEBAGAI VARIABEL INTERVENING (Studi Kasus Wajib Pajak Orang Pribadi Yang MelakukanPekerjaan

Abstract

This studyaimsto investigate the influenceof knowledgeandunderstanding oftax lawsand thequalityof servicetax authoritieson the willingnessto paytaxestopaytaxesconsciousnessas an intervening variable. The sample in this study is the individual tax payer(WPOP) are doing free jobs listed on Pratama tax service Bukittinggi which is taking of 100 respondents.

      The sampling technique is random sampling. The data use  primary data through questionnaires. Data analysis method is used dis multiple linear regression analysis. Test of the hypothesis by using the T-test statistical test to prove the effect of the independent variable on the dependent variable partially or individual.

      The results of this study found that knowledge and understanding of tax laws affect the consciousness of paying taxes, then the service tax authorities affect the consciousness of paying tax. Afterwards Awareness  to pay taxes affect the willingness to pay tax, then later could not pay taxes. Consciousness meintervening relationship between knowledge and understanding of tax laws and the willingness to pay service tax fikus, due to the indirect equation regression coefficient value is smaller than the relationship directly though everything is in a state of significant

Key Words : Knowledge and Understanding, Servis Tax fiscal service, Willing to pay tax,awreness to pay tax.