MODEL KEMAUAN MEMBAYAR PAJAK BAGI WAJIB PAJAK ORANG PRIBADI (STUDI KASUS PADA WAJIB PAJAK KANTOR PELAYANAN PAJAK PRATAMA SLEMAN)

Authors

  • Hadri Kusuma Fakultas Ekonomi Universitas Islam Indonesia
  • Via Rizkiana

DOI:

https://doi.org/10.18592/taradhi.v3i2.564

Abstract

Studies on tax generally focus on factors related to willingness of tax payers to pay their
taxes. The present research develops previous study models by adding two new variables. The
first one is perception on the taxing officers and the second one is criteria of complying tax
payers. This study also employs an underused theory, the theory of planned behavior. Based on
the data gathered from 150 respondents, this study confirms the theory. More specifically, the
awareness of tax payers, good perception on the effectiveness of tax service system, and percep-
tions on the criteria of complying tax payers positively influence the overall willingness to pay
taxes. Meanwhile, perceptions on taxing officers and knowledge and understanding on tax regula-
tions do not influence the willingness of personal tax payers to pay taxes.

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Published

2016-02-03

Issue

Section

Articles