MODEL KEMAUAN MEMBAYAR PAJAK BAGI WAJIB PAJAK ORANG PRIBADI (STUDI KASUS PADA WAJIB PAJAK KANTOR PELAYANAN PAJAK PRATAMA SLEMAN)
DOI:
https://doi.org/10.18592/taradhi.v3i2.564Abstract
Studies on tax generally focus on factors related to willingness of tax payers to pay theirtaxes. The present research develops previous study models by adding two new variables. Thefirst one is perception on the taxing officers and the second one is criteria of complying taxpayers. This study also employs an underused theory, the theory of planned behavior. Based onthe data gathered from 150 respondents, this study confirms the theory. More specifically, theawareness 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 paytaxes. 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.Downloads
Published
2016-02-03
Issue
Section
Articles
License
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
