FAKTOR-FAKTOR YANG MEMENGARUHI MINAT WAJIB PAJAK TERHADAP KEMAUAN MEMBAYAR PAJAK DI PALEMBANG (STUDI EMPIRIS PADA WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS YANG TERDAFTAR DI KPP PRATAMA PALEMBANG ILIR TIMUR)

UTAMI, TRI PUTRI and Fuadah, Luk Luk and Budiman, Anton Indra (2020) FAKTOR-FAKTOR YANG MEMENGARUHI MINAT WAJIB PAJAK TERHADAP KEMAUAN MEMBAYAR PAJAK DI PALEMBANG (STUDI EMPIRIS PADA WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS YANG TERDAFTAR DI KPP PRATAMA PALEMBANG ILIR TIMUR). Undergraduate thesis, Sriwijaya University.

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Abstract

Taxes are one of the primary sources of income for the Indonesian government. The purpose of this study is to provide empirical evidence regarding the effect of awareness of paying taxes, the effect of service quality, the effect of knowledge and understanding of tax regulations, and the effect of perceptions on the effectiveness of the taxation system on the willingness to pay taxes. The population of this study is individual taxpayers who do free work registered at Palembang Ilir Timur KPP Pratama. The selected sample of 100 respondents with incidental sampling. Data collection techniques using a questionnaire. Data analysis techniques used multiple linear regression, and to determine the hypothesis used t test, and F test. Based on the results of the analysis conducted, it was concluded that awareness of paying taxes and quality of service to taxpayers does not affect the willingness to pay taxes on individual taxpayers who do free work while knowledge and understanding of tax regulations and a good perception of the effectiveness of the tax system have a positive and significant effect on the willingness to pay taxes on taxpayers of individuals who do free work

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kesadaran membayar pajak, Kualitas layanan kepada wajib pajak, Pengetahuan dan pemahaman peraturan perpajakan, Persepsi atas efektifitas sistem perpajakan dan kemauan membayar pajak
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax Z Bibliography. Library Science. Information Resources > Z683-683.5 Finance. Insurance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 8234 not found.
Date Deposited:	26 Sep 2020 09:47
Last Modified:	26 Sep 2020 09:47
URI:	http://repository.unsri.ac.id/id/eprint/35762

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