Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak dan Pelayanan pajak Terhadap Kemauan membayar Pajak (Studi Empiris Hotel di Kota Padang)

Abstract

This study was to determine: awareness of the taxpayer on the willingness to pay taxes Hotel in Padang, tax penalties on the willingness to pay taxes Hotel in the city of Padang and the waitress taxes on the willingness to pay taxes in the city of Padang.               The population in this study is a hotel in the city field, with a total of 110 hotels. Sampling methods used by the overall sampling (census sampling) which uses all of the population being sampled as many as 110 hotels. The data used in this study are primary data. Analysis of data using multiple linear regression analysis where hypothesis testing using t test and F test.               The results of the study found that: awareness taxpayers and tax penalties significant effect on willingness to pay taxes and tax services no significant effect on the willingness to pay taxes. Keywords: Consciousness Taxpayer, Tax Penalties, Service Tax and Willingness to Pay Taxes