PENGARUH SOSIALISASI SELF ASSESSMENT SYSTEM,PEMAHAMAN PERPAJAKAN DAN PELAYANAN FISKUS TERHADAP TINGKAT KEMAUAN MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS DI KPP PRATAMA ILIR BARAT KOTA PALEMBANG

ULFAH, NABILA and Fuadah, Luk Luk and Aryanto, Aryanto (2021) PENGARUH SOSIALISASI SELF ASSESSMENT SYSTEM,PEMAHAMAN PERPAJAKAN DAN PELAYANAN FISKUS TERHADAP TINGKAT KEMAUAN MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS DI KPP PRATAMA ILIR BARAT KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to analyze whether the socialization of the self-assessment system and understanding of tax and Fiscus services influence the level of willingness to pay taxes of personal taxpayers who do freelance work in KPP Pratama Ilir Barat Palembang. This research used quantitative methods. The data used was the data of personal taxpayers doing freelance work registered in 2015-2020. The data analysis technique used was to distribute questionnaires to 100 respondents using SPSS tools. The results showed that the socialization of the self-assessment system had a t-count value of 2,957 greater than t-table 1,987 with a significance value of 0.011 <0.05. And an understanding of the value of 2,490 greater than t-table 1.987 with a significance value of 0.015 < 0.05, which means it has a positive and significant influence on the level of willingness to pay taxes. While, the Fiscus service with t-count of 1,820, lower than t-table 1.987, with a significance value of 0.072 > 0.05, which means it has no positive and significant influence on the level of willingness to pay taxes. Keywords: Socialization of Self-Assessment System, Tax Understanding, Fiscus Svices, Willingness to Pay Taxes

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Sosialisasi Self Assessment System, Pemahaman Perpajakan, Pelayanan Fiskus, Kemauan Membayar Pajak
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Nabila Ulfah
Date Deposited:	26 Jan 2022 01:35
Last Modified:	26 Jan 2022 01:35
URI:	http://repository.unsri.ac.id/id/eprint/62814

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