FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK BAGI WAJIB ORANG PRIBADI YANG MELAKUKAN KEGIATAN USAHA DAN PEKERJAAN BEBAS (Studi Empiris di KPP Pratama Payakambuh

Abstract

This research aims to know influence of  knowledge and understanding of taxation law, a good perception of the effectiveness of the taxation system, the confidence level of the system admininistration and law, and the quality of service toward the willingness paying taxes individual taxpayers. This research carried on tax payer’s who have listed in KPP Pratama Payakumbuh.

     The sampling method of this research using convinience sampling, and the total of the sample is 100 respondent. The data used are primary data by the information of questionnaires which has containned respondents answer. Analysis of the data used in this research is multiple linear regression analysis.

     The result of this research showed that variable the knowledge and understanding of taxation law and the variable a good perception of the effectiveness of the taxation system did not have a significant influence toward the willingness paying taxes individual taxpayers. The variable the confidence level of the system administration and law, and the quality of service have a influence toward the willingness paying taxes individual taxpayers at KPP Pratama Payakumbuh.

Keywords : knowledge and understanding, perception, the confidence level, the quality of service and the willingness paying taxes.