PENGARUH KESADARAN MEMBAYAR PAJAK, PEMAHAMAN TENTANG PERATURAN PERPAJAKAN, PERSEPSI YANG BAIK ATAS SISTEM PERPAJAKAN, TINGKAT KEPERCAYAAN SISTEM PEMERINTAH DAN HUKUM, DAN KUALITAS PELAYANAN TERHADAP KEMAUAN MEMBAYAR PAJAK (studi kasus Wajib Pajak Orang Pribadi yang melakukan kegiatan usaha dan pekerjaan bebas yang terdaftar di KPP Pratama Pekalongan)

TUSSANIYAH, NUR LAILA (2016) PENGARUH KESADARAN MEMBAYAR PAJAK, PEMAHAMAN TENTANG PERATURAN PERPAJAKAN, PERSEPSI YANG BAIK ATAS SISTEM PERPAJAKAN, TINGKAT KEPERCAYAAN SISTEM PEMERINTAH DAN HUKUM, DAN KUALITAS PELAYANAN TERHADAP KEMAUAN MEMBAYAR PAJAK (studi kasus Wajib Pajak Orang Pribadi yang melakukan kegiatan usaha dan pekerjaan bebas yang terdaftar di KPP Pratama Pekalongan). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This research was conducted the examine the effect of tax paying awareness, the understanding of the tax regulations, good perception on the tax system, the level of trusrt to goverment and legal system, and the quality of services to the willingness to pay taxes of taxpayer conducting business activities and work. The respondents in this study were individual taxpayer (running business activity and occupation) registered in Pekalongan tax office. In accordance with the calculation of slovin formula , 0f 99 respondents were used as the samples. Convenience random sampling was conducted as sampling method. The method of analysis used in this research was multiple linear regressions analysis with SPSS version 16. The outcomes of this study indicated that the awareness of paying taxes and understanding of tax regulation had positive influence on the willingness to pay taxes by taxpayer conducting business activities and occupation. Then , for good perception variable on taxation system, the level of trus to the goverment and legal system, and the kuality of service had no positive in vluence on tehe willingness to pay takses by takes payer condukting bussines aktifities and out to pation.

Item Type: Thesis (Bachelor)
Additional Information: Pembimbing: Ani Kusbandiyah, S.E., M.Si., Ak., CA
Uncontrolled Keywords: kesadaran, pemahaman, persepsi, tingkat kepercayaan, kualitas pelayanan ,kemauan membayar pajak, takspaying awareness, takes regulation, perception, taxsation system , trus, willingnessto pay takses.
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Riski Wismana
Date Deposited: 05 Jul 2017 03:03
Last Modified: 05 Jul 2017 03:03
URI: http://repository.ump.ac.id/id/eprint/2249

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