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All Journal JIFA (Journal of Islamic Finance and Accounting)
Sugiyanti, Slamet
IAIN Surakarta
Religion Economics, Econometrics & Finance

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Faktor-Faktor yang Mempengaruhi Kemauan Wajib Pajak Orang Pribadi dalam Membayar Pajak pada Pasca Kebijakan Tax Amnesty Sungkono, Sungkono; Sugiyanti, Slamet
Journal of Islamic Finance and Accounting Vol 1, No 1 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.725 KB) | DOI: 10.22515/jifa.v1i1.1252

Abstract

Many factors affect the willingness to pay taxes for taxpayers. Severalprevious studies have presented different results on these factors. Thisstudy aims to obtain empirical evidence about the factors that affect thewillingness to pay taxes on the taxpayers of individuals who performfree work in DJP Kanwil DIY. Samples taken in the research as manyas 100 taxpayers in the scope of 5 KPP in DIY. Data were collectedthrough questionnaires and analyzed using multiple regression. Theresults showed that the variable awareness of paying taxes, knowledgeand understanding of tax laws, perceptions of the effectiveness of thetax system, the quality of service tax officers and tax sanctions have apositive effect on the willingness to pay taxes.Keywords: tax awareness, tax knowledge, perception of the tax system, the quality of tax services, the willingness to pay taxesJEL Classification: E17, E62, H25, K34
Co-Authors Sungkono Sungkono