FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK, WAJIB PAJAK ORANG PRIBADI

Abstract

Willingness to pay taxes is a necessary first step to carry out taxation. It's own volition arise based on many factors that influence it. Purpose of this study was to find out how much influence the awareness factor to pay taxes, knowledge and understanding of tax regulations, a good perception of the effectiveness of the tax system, and the Sunset Policy jointly on the level of willingness to pay taxes in the region of KPP Pratama West Semarang.

Data collection is done by collecting primary data in the form of questionnaires. The research sample consists of 131 taxpayers who have been willing to fill in questionnaires. While a decent sample processed in this study were 125 questionnaires. Method to answer the research question is processed by linear regression using SPSS.

Results of research showed that: (1) consciousness of paying taxes and a significant positive effect on willingness to pay taxes. (2) Knowledge and understanding of tax regulations have a negative influence and no significant on willingness to pay taxes. (3) A good perception of the effectiveness of the tax system has positive affect and significant on willingness to pay taxes. (4) Sunset Policy has positive affect but not significant on willingness to pay taxes.

Keywords: willingness to pay taxes, Consciousness of paying taxes, Sunset Policy, Knowledge and understanding of tax regulations, a good perception of the effectiveness of the tax system