FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN UNTUK MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS (STUDI EMPIRIS PADA KPP PRATAMA PAYAKUMBUH)

Abstract

This research aims to analyze the factors affecting willingness to pay taxes include taxes paid awareness, knowledge and understanding of the tax laws, the level of confidence in the government and legal system, and the quality of service tax authorities.the population in this research is taxpayer who performs (WPOP) registered in KPP Pratama Payakumbuh for period 2013-2014. Sample chosan uses a random sampling. The total sample as many as 100 respondents. Data obtained from questionnaires that are listed in KPP Pratama Payakumbuh.

            Hypothesis tasted by a multiple regression models. Regression analysis was done using SPSS 16.0. The results showed that a variable the level of confidence in the government and legal system has no effect significant agains the willingness to pay taxes. While the variable pay taxes awareness, knowledge and understanding of tax laws, tingakat confidence in the government and legal system and quality of service tax authorities of significant effect the willingness to pay taxes.

 

Keywords: willingness to pay taxes, pay taxes awareness, knowledge and understanding of tax laws, tingakat confidence in the government and legal system and quality of service tax authorities.