FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI

Abstract

This research aims to determine the factors that affect the willingness to pay taxes individual taxpayers. This research consists of five independent variables and one dependent variable. The Independent variables in this research are the paying tax awareness, knowledge and understanding of tax regulation, a good perception of the effectiveness of the taxation system, the confidence level of the system administration and law, and the service quality. While the dependent variable in this research is the willingness to pay taxes. This research uses Convenience Sampling technique and survey methods with questionnaires in data collection. The respondents in this study are the individual taxpayer who carries on business and independent activities registered of 100 respondens in KP2KP Pariaman. Analysis of research data using multiple linear analysis with SPSS 17.0 program. Based on the results this research shows that paying tax awareness, knowledge and understanding of tax regulation, a good perception of the effectiveness of the taxation system, the confidence level of the system administration and law has no affect on the willingness to pay taxes. While the service quality affects the willingness to pay taxes.

Keywords: Willingness to pay taxes, awareness of paying taxes, knowledge and understanding, a good perception, the confidence level and service quality.