PENGARUH PENGETAHUAN, MODERNISASI, TINGKAT KEPERCAYAAN, DAN KUALITAS PELAYANAN TERHADAP KEMAUAN MEMBAYAR PAJAK

Abstract

This research is meant to find out the influence of knowledge of tax regulations, modernization of the
taxation system, the level of confidence to the government law and system, and service quality to the taxpayers
and the willingness of paying tax of individual taxpayer. This research is descriptive quantitative research. The
samples have been selected by using convenience sampling in which the information has been collected from the
taxpayer who is coincidentally on the location and honestly give the information, so that the samples are 150
respondents on KPP Pratama Surabaya Genteng. The data has been carried out by issuing questionnaires. The
model has been conducted by using multiple regressions. The result of the research shows that there is positive
influence to the level of confidence and service quality to the willingness of paying tax of individual taxpayer.
Meanwhile the knowledge does not have any influence to the willingness of paying tax of individual taxpayer. It
shows that the knowledge of taxpayer about the tax does not guarantee that a taxpayer has the willingness to pay
the tax. The modernization does not have any influence to the willingness to pay the tax. It shows that the
modernization cannot enhance the willingness of the taxpayer to pay the tax, though the purpose is to ease the
taxpayer but in reality the taxpayer think that modernization to the taxation system is less effective.


Keywords: Knowledge, modernization, level of confidence, service quality, the willingness to pay tax.