Factors Influencing Individual Taxpayers in Fulfilling Tax Paying Obligations
Abstract
This study aims to analyze the effect of awareness of paying taxes on the willingness to pay taxes. To analyze the effect of knowledge and understanding of tax regulations on willingness to pay taxes. To analyze the effect of a good perception of the tax system on the willingness to pay taxes. To analyze the effect of the quality of tax services on the willingness to pay taxes. To analyze the effect of awareness of paying taxes, knowledge and understanding of the tax system, good perceptions of the tax system, and quality of tax services on the willingness to pay taxes. Based on the results of this study, awareness of paying taxes, knowledge and understanding of tax regulations,
Keywords
Full Text:
PDFReferences
Directorate General of Taxes, 2008. Law Number 28 of 2007 concerning General Provisions and Tax Procedures.
Directorate General of Taxes, 2016. Realization of 2016 Tax Revenue
Fitriyani, Diniyah Nuzul. 2014. The Influence of Awareness, Understanding, Perception, Level of Trust and Service Quality on Willingness to Pay Taxes. National Development University
Hardiningsih, Pancawati. 2011. Factors Affecting Willingness to Pay Taxes.
Journal of e-taxation, No. 1 volume 1 of 2014
Mardiasmo (2009). Taxation (Revised Edition 2009). Publisher Andi, Yogyakarta
Probondari, Riyanni. 2013. Factors Influencing Willingness to Pay Taxes by Individuals. Raja Ali Haji Tanjung Pinang Maritime University.
Siti, Official. 2013. Taxation: Theory and Case, Seventh Edition, Salemba Empat, Jakarta.
Sugiyono. 2005. Bianis Research Methods, Eighth Edition, Alfabeta, Bandung.
Sujarweni, V. Wiratna (2015). Business and Economic Research Methodology, New Library, Yogyakarta
Law of the Republic of Indonesia Number 28 of 2007 concerning the Third Amendment to Law Number 6 of 1983 concerning General Provisions and Tax Procedures.
Law Number 6 of 1983 Concerning General Provisions on Tax Procedures which was Last Amended by Law Number 16 of 2000
Widayati and Nurlis. 2010. Factors Affecting Individual Taxpayers Doing Free Work Case study at KPP Pratama Gambir Tiga, National Symposium on Accounting XIII Purwokerto.
DOI: https://doi.org/10.30596/miceb.v1i0.379
Refbacks
- There are currently no refbacks.