Analisis Faktor- Faktor Mempengaruhi Wajib Pajak Orang Pribadi Yang Melakukan Pekerjaan Bebas Atau Kegiatan Usaha Dalam Kemauan Membayar Pajak (Studi Kasus Pada KPP Pratama Pasar Minggu)

Salano, Revi Dara Nova (2013) Analisis Faktor- Faktor Mempengaruhi Wajib Pajak Orang Pribadi Yang Melakukan Pekerjaan Bebas Atau Kegiatan Usaha Dalam Kemauan Membayar Pajak (Studi Kasus Pada KPP Pratama Pasar Minggu). S1 thesis, STIE Indonesia Banking School.

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Abstract

The willingness of taxpayes to pay taxes is an importan thing in the withdrawal of such tax. The cause of the lack of willingness among others is the principles of taxation, namely that the results of the indirect tax collections are enjoyed by the taxpayers This research aimed to factors that affect willingness to pay taxes. As these factors is the realizaliton of tax paying knowledge and understanding of taxation laws, and a good perseption of the effectiveness of the tax system This research was conducted by distributing questionnaires to the taxpayer who performs registered in KPP Pratama Pasar Minggu. After the data collected, the data were analyzed using the SPSS program to test whether the model used in this study quite appropriate as the model analyzed. According to research conducted by the authors then found that all the above factord has an influence on the willingness of taxpayers to pay taxes, but the awareness factor and the perception that pay taxes both to the taxation system has insignificant effect on the willingness to pay taxes. And factors of knowledge and understanding about the tax payers and tax laws have a significant impact on the taxation This research is expexted to give their views to related parties are contantly faced with the extensification and intensification of business taxes. And for that requires hard work from the Tax Office to make socializing even harder to the taxpayers, thus increasing the awareness of taxpayers and a good percepsion of the taxation system. Therefore, it can help increase the willingness of taxpayers to pay taxes Keywords: willingness to pay taxes, pay taxes awareness, knowledge and understanding of taxpayers, a good perception of the taxation system

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Mrs. Deli Apsa
Date Deposited: 25 Sep 2020 03:35
Last Modified: 25 Sep 2020 03:35
URI: http://repository.ibs.ac.id/id/eprint/1335

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