Proceeding International Pelita Bangsa
Vol. 1 No. 01 (2023): September 2023

The Willingness of Individual Taxpayers to Pay Taxes

Wulandari, Dian Sulistyorini (Unknown)
Karomah, Laelatul (Unknown)



Article Info

Publish Date
30 Sep 2023

Abstract

This study aims to determine whether the variable awareness of paying taxes, knowledge and understanding of tax regulations, and level of perception of the effectiveness of the tax system have an effect on the willingness to pay taxes by taking a sample of 99 taxpayers registered at KPP Pratama Cibitung. The type of research used in this study is research. quantitatively with the sampling method of random sampling, namely by taking a sample of taxpayers who are registered at KPP Pratama Cibitung randomly. The results of this study show that awareness of paying taxes partially has a positive and significant effect on willingness to pay taxes, knowledge and understanding of taxation regulations partially have a positive and significant effect on willingness to pay taxes, perceptions of the effectiveness of the taxation system partially have no effect on willingness to pay taxes, and the level of trust in the government and law partially has no effect on willingness to pay taxes.

Copyrights © 2023






Journal Info

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Publisher

Subject

Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Proceeding International Pelita Bangsa, published by Pelita Bangsa University. Proceeding International Pelita Bangsa accommodates the publication of research results in the fields of Business, Economics, Technology, Engineering, law and education conducted by lecturers as a manifestation of the Tri ...