FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT UNTUK MEMBAYAR PAJAK OLEH WAJIB PAJAK ORANG PRIBADIYANG MELAKUKAN PEKERJAAN BEBAS (STUDI KASUS DI KPP PRATAMA LUBUK LINGGAU)

SEPTIANI, BELLA and Burhannuddin, Burhannuddin and Muhammad, Hidayat (2023) FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT UNTUK MEMBAYAR PAJAK OLEH WAJIB PAJAK ORANG PRIBADIYANG MELAKUKAN PEKERJAAN BEBAS (STUDI KASUS DI KPP PRATAMA LUBUK LINGGAU). Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this study was to examine and analyze the influence of knowledge and understanding of tax procedures, service quality, perceptions of the effectiveness of the taxation system and the level of confidence in the intention to pay taxes by individual taxpayers who do independent work at KPP Pratama Lubuk Linggau. The type of data used in this study is primary data in the form of distributing questionnaires. The number of samples used in this study were 93 respondents from the total population of individual taxpayers who do independent work who are registered at KPP Pratama Lubuklinggau. The analysis used is multiple linear regression analysis using Software Statistical Program For Social (SPSS) version 22.0. The results of this study indicate that knowledge and understanding of tax procedures and quality of service have a significant positive effect on the willing to pay taxes by individual taxpayers who do work, perceptions of the effectiveness of the taxation system do not have a significant negative effect on the willing to pay taxes by taxpayers individuals who do independent work and the level of trust in the government and legal system does not have a significant positive effect on the willing to pay taxes by individual taxpayers who do independent work.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pengetahuan dan pemahaman tentang prosedur perpajakan, kualitas pelayanan, persepsi atas efektifitas sistem perpajakan dan minat membayar pajak.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Bella Septiani
Date Deposited:	19 Jan 2023 04:58
Last Modified:	19 Jan 2023 04:58
URI:	http://repository.unsri.ac.id/id/eprint/86907

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