Faktor-Faktor yang Mempengaruhi Kemauan Wajib Pajak Orang Pribadi dalam Membayar Pajak pada Pasca Kebijakan Tax Amnesty
Many factors affect the willingness to pay taxes for taxpayers. Several
previous studies have presented different results on these factors. This
study aims to obtain empirical evidence about the factors that affect the
willingness to pay taxes on the taxpayers of individuals who perform
free work in DJP Kanwil DIY. Samples taken in the research as many
as 100 taxpayers in the scope of 5 KPP in DIY. Data were collected
through questionnaires and analyzed using multiple regression. The
results showed that the variable awareness of paying taxes, knowledge
and understanding of tax laws, perceptions of the effectiveness of the
tax system, the quality of service tax officers and tax sanctions have a
positive effect on the willingness to pay taxes.
Keywords: tax awareness, tax knowledge, perception of the tax system, the quality of tax services, the willingness to pay taxes
JEL Classification: E17, E62, H25, K34
Article StatisticAbstract view : 16 times
PDF views : 90 times
The PDF file you selected should load here if your Web browser has a PDF reader plug-in installed (for example, a recent version of Adobe Acrobat Reader).
If you would like more information about how to print, save, and work with PDFs, Highwire Press provides a helpful Frequently Asked Questions about PDFs.
Alternatively, you can download the PDF file directly to your computer, from where it can be opened using a PDF reader. To download the PDF, click the Download link above.
How To Cite This :
- There are currently no refbacks.