Sari, Arum and , Fauzan, SE., M.Si, Akt (2019) Faktor-Faktor yang Mempengaruhi Kemauan Wajib Pajak dalam Membayar Pajak (Studi Empiris pada Wajib Pajak yang Terdaftar di Kantor Pelayanan Pajak Pratama Surakarta). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
Research aims to know the factors that affect the taxpayer's willingness to pay taxes. Research is a quantitative study. This research was conducted in KPP Pratama Surakarta with 100 respondents. The data collected was analyzed using data analysis which was first performed by testing classic assumptions before testing hypotheses. Testing classic assumptions in this study is the normality test, multicollinearity test and heterokesidasticity test. Data analysis techniques using multiple linear regression analysis. Based on the results of the obtained research results, consciousness pays tax has no effect on the willingness to pay taxes with a T-count value of (1,545) < t Table (1.986) with a significant rate of (0126) < > α (0.05). So that the variables, knowledge and understanding of taxation regulations affect the willingness to pay taxes with a value of T count (2,009) > This (1.986) with a significant rate of (0047) < α (0.05). Good perception of the effectiveness of the taxation system affects the willingness to pay tax with t count of 2,478 > this (1.986) with a significance rate of (0.015) < α (0.05). The effect of tax sanctions affects the willingness to pay taxes with the T-Count of 4,929 > this (1.986) with a significance rate of (0.000) < α (0.05).
Item Type: | Karya ilmiah (Skripsi) |
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Uncontrolled Keywords: | kesadaran membayar pajak, pengetahuan dan pemahaman tentang peraturan perpajakan, persepsi yang baik atas efektifitas sistem perpajakan, sanksi pajak, kemauan menbayar pajak |
Subjects: | X General Subject |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
Depositing User: | ARUM SARI |
Date Deposited: | 13 Nov 2019 03:07 |
Last Modified: | 13 Nov 2019 03:07 |
URI: | http://eprints.ums.ac.id/id/eprint/78487 |
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