FAKTOR – FAKTOR YANG MEMPENGARUHI KEMAUAN UNTUK MEMBAYAR PAJAK

Abstract

Taxation is the largest state income so that it has important role in development of a country. As the main sources of state revenue, tax is required to be optimized continuously so that national development can run smoothly. Extensification and intensification of tax which has been done by the government is the way that has been conducted optimally in order to increase the state revenue. It is not easy, because in addition to the active role of tax officials, active participation and willingness from the taxpayers are also required. This research is conducted to test empirically the influence of the variables i.e. the knowledge and the comprehension of tax law, the awareness of paying taxes, service quality, and the perception of the effectiveness of tax system to the willingness to pay tax. This research uses quantitative research in which the data has been obtained from the questionnaires by usingh judgement sampling technique. The respondents are all individual taxpayers who have conducted business and free works at KPP Pratama Surabaya Sukomanunggal. The samples of this research are 58 respondents and the data analysis technique has been done by using multiple linear regressions analysis with the instrument SPSS program 16.00 for windows. Based on result of analysis, it shows that the variables i.e. the knowledge and the comprehension of tax law, service quality, and the perception of the effectiveness of the taxation system have positive influence to the willingness of tax payment. Meanwhile, the awareness of tax payment does not have any influence to the willingness of tax payment.
Keywords: The Knowledge and the Comprehension of Tax Law, the Awareness of Tax Payment, Service Quality, the Perception of the effectivenes of taxation system, the willingness of tax payment.