标题：PENGETAHUAN DAN PEMAHAMAN ATURAN PERPAJAKAN, KUALITAS PELAYANAN DAN PERSEPSI ATAS EFEKTIFITAS SISTEM PERPAJAKAN TERHADAP KEMAUAN MEMBAYAR PAJAK DENGAN KESADARAN MEMBAYAR PAJAK SEBAGAI VARIABEL INTERVENING
摘要：Abstract This research aimed to find factors that affect of awareness to pay taxes, tax paying knowledge and understanding of taxation laws, service quality and a good perception of the effectiveness of the tax system to taxpayers willingness to pay taxes, case study on individual taxpayers who perform as a freelancer that registered at KPP Pratama Ternate. Data was collected by using a random sampling toward 86 respondents. The data was analyzed by using the SPSS program to test whether the model used in this study quite appropriate as the model analyzed. Then the regression analysis was used to test the relationship between the variables above. The results of this research indicated that knowledge and understanding of taxation law, service quality, and a good perception of the effectiveness of the taxation system had a significant effect toward willingness to pay taxes. Also awareness to pay taxes had a significant effect toward willingness to pay taxes.
其他摘要：Abstract This research aimed to find factors that affect of awareness to pay taxes, tax paying knowledge and understanding of taxation laws, service quality and a good perception of the effectiveness of the tax system to taxpayers willingness to pay taxes, case study on individual taxpayers who perform as a freelancer that registered at KPP Pratama Ternate. Data was collected by using a random sampling toward 86 respondents. The data was analyzed by using the SPSS program to test whether the model used in this study quite appropriate as the model analyzed. Then the regression analysis was used to test the relationship between the variables above. The results of this research indicated that knowledge and understanding of taxation law, service quality, and a good perception of the effectiveness of the taxation system had a significant effect toward willingness to pay taxes. Also awareness to pay taxes had a significant effect toward willingness to pay taxes. Keywords : willingness to pay taxes, pay taxes awareness, knowledge and understanding of taxpayers, a good perception of the effectiveness of the taxation system, service quality Abstrak Penelitian ini ditujukan untuk mengetahui pengaruh kesadaran membayar pajak, pengetahuan dan pemahaman akan peraturan perpajakan, kualitas pelayanan dan persepsi atas efektivitas sistem perpajakan terhadap kemauan membayar pajak studi kasus pada wajib pajak orang pribadi yang melakukan pekerjaan bebas yang terdaftar di KPP Pratama Ternate. Data dikumpulkan dengan menggunakan metode random sampling yaitu sejumlah 86 responden. Data dianalisis reliabilitas dan validitasnya dengan menggunakan SPSS sebagai program untuk menguji apakah model yang digunakan dalam penelitian ini cukup tepat sebagai model yang dianalisis. Selanjutnya digunakan analisis regresi berganda untuk menguji hubungan variabel-variabel diatas. Hasil penelitian menunjukkan bahwa variabel pengetahuan dan pemahaman akan peraturan perpajakan, kualitas pelayanan, dan persepsi atas efektivitas perpajakan mempunyai pengaruh signifikan terhadap kesadaran membayar pajak. Dan kesadaran membayar pajak mempunyai pengaruh signifikan terhadap kemauan membayar pajak. Kata kunci: pengetahuan dan pemahaman akan peraturan perpajakan, kualitas pelayanan, persepsi atas efektivitas sistem perpajakan, kesadaran membayar pajak, dan kemauan membayar pajak
关键词：pengetahuan dan pemahaman akan peraturan perpajakan; kualitas pelayanan; persepsi atas efektivitas sistem perpajakan; kesadaran membayar pajak; dan kemauan membayar pajak Full Text: PDF DOI: http://dx.doi.org/10.35448/jrat.v10i2.4252 Refbacks There are currently no refbacks. Copyright (c) 2018 Jurnal Riset Akuntansi Terpadu pISSN 1979-682X eISSN 2528-7443
