FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK

Abstract

The effort of tax extensification and tax intensification is a way done by the government to
increase state revenues independently. This is not an easy thing because not only the tax officers who
take the role actively but also the consciousness and willingness of everyone to pay the tax obligation it
self. We have to admit honestly that the lack of people willingness to pay the tax in order to fulfill their
obligation is caused by minimum knowledge, understanding perception and tax obligations service
toward the tax it self. The attitudes of people that consider a tax as a vain expense is one of the factors
which inhibits and lessens the people consciousness to fulfill their tax. Hence, the researcher is interested
to conduct the research on the factors that influence the willingness of people to pay the individual tax
obligation that perform the free working on KPP Pratama Jepara. The research population was the
whole tax obligatory people in Tahunan and Jepara district who reported their SPT in 2009. The data
sampling was 94 respondents with the sampling technique used was convenience random sampling .Data
was acquired from the primer data by giving the questionnaire. The data analysis was done by using
multiple linear regression.The result of showed test of people’s attitudes toward their consciousness in
paying the tax positive significantly influenced a their willingness to paying the tax itself, but the
attitudes of people toward the understanding of the tax regulation and the perception of tax system
affectivity did not influence significantly toward the willingness in paying the tax and for quality of
services significantly influenced the willingness in paying the tax. Where as the simultaneously test
showed that the model can be said as a fit model.
Key words: The willingness in paying the tax, knowledge of tax regulations, the understanding of tax
regulations, perception of tax system affectivity, quality of services, consciousness in
paying the tax.