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All Journal Jurnal Telaah dan Riset Akuntansi Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Akuntansi Trisakti Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Wida Fadhlia
Dosen Fakultas Ekonomi Universitas Syiah Kuala
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Telaah dan Riset Akuntansi

 1 
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK (Studi pada Wajib Pajak Orang Pribadi yang Memiliki Usaha Warung Kopi di Kota Banda Aceh) Rahmawaty Rahmawaty; Endang Surasetyo Ningsih; Wida Fadhlia
Jurnal Telaah dan Riset Akuntansi Vol 4, No 2 (2011): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

 This research aimed to examine and analyze factors that affect willingness to pay taxes. These factors are the awareness of tax paying, knowledge and understanding of taxation regulation, and  good perception of the effectiveness of the tax system.Data of this research was collected through questionnaires distribution to the taxpayer who has coffee shop business in Banda Aceh. The data were analyzed using the SPSS program to test whether the model used in this study appropriates as the model analyzed.The empirical results show that not all the above factors has influence on the willingness of taxpayers to pay taxes, only the awareness of tax paying has influence on the willingness of taxpayers. The other factors that are knowledge and understanding taxation regulation and good perception of the effectiveness of the tax system have not significant impact on the willingness to pay taxes. This research is expected to give a view to related parties that are constantly faced to the extensification and intensification of taxes about how to solve this problem. The solution requires hard work from the Tax Service Office to make socializing even harder to the taxpayers, thus increasing the knowledge and understanding of taxation regulation, also good perception of the effectiveness of the tax system. Therefore, it can help increase the willingness of taxpayers to pay taxes. Keywords: willingness to pay taxes, pay taxes awareness, knowledge and understanding of taxation regulations, a good perception of the taxation system.
Co-Authors Anggy Putri Aulia Fernanda Endang Surasetyo Ningsih Evi Mutia Heri Tamliqa Linda Linda Nadia Hudja Nurhalis Nurhalis Rachma Eka Putri Rachma Eka Putri, Rachma Eka Rahmawaty Rahmawaty Riska Faradhila Sarah Maqfirah Suparno Suparno Syarifah Rahmawati Al Haddad