FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN UNTUK MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS

THANGKE, NURVIANI MUZDALIFAH (2015) FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN UNTUK MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Nurviani Muzdalifah Thangke, 2015: The Factors That Influence the Willingness to Pay the Tax of the Individual Taxpayers That Perform the Free Working. Advisors: (I) Nuramalia Hasanah, SE, M.Ak; (II) Indra Pahala, SE, M.Si The research aims at examining the influence pay taxes awareness, understanding of tax regulations, perception of tax system affectivity, and quality of services, towards willingness to pay taxes. Pay taxes awareness, understanding of tax regulations, perception of tax system affectivity, and quality of services as the independent variables, and willingness to pay taxes as dependent variable. The research uses primer data. The sample used is based on purposive sampling method which are 41 doctors who currently has their own clinic at their house that registered at Kantor Pelayanan Pajak (KPP) Pratama Jakarta Kramat Jati. The research conducts multiple linear regression analyses method to examine the hypothesis in the level of significance 5%. This research proves that understanding of tax regulations and quality of services have positive and significant influence towards willingness to pay taxes, whereas pay taxes awareness and perception of tax system affectivity have did not influence towards willingness to pay taxes. Pay taxes awareness, understanding of tax regulations, perception of tax system affectivity, and quality of services altogether or simultaneously has influence towards willingness to pay taxes. The independent variables used such as pay taxes awareness, understanding of tax regulations, perception of tax system affectivity, and quality of services, are able to explain the dependent variable which is cash holding 35,6%. Key words: pay taxes awareness, understanding of tax regulations, perception of tax system affectivity, quality of services, willingness to pay taxes.

Item Type: Thesis (S1)
Additional Information: Pembimbing I: Nuramalia Hasanah, SE, M.Ak ; Pembimbing II: Indra Pahala, SE, M.Si
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Layanan Kantor (Office Services)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Perpajakan (Tax Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Kontrol dan Kualitas (Control and Quality Management)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Budi Siswanto
Date Deposited: 12 Mar 2018 06:36
Last Modified: 12 Mar 2018 06:36
URI: http://repository.fe.unj.ac.id/id/eprint/3701

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