Image of FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT UNTUK MEMBAYAR PAJAK OLEH WAJIB PAJAK ORANG PRIBADIYANG MELAKUKAN PEKERJAAN BEBAS (STUDI KASUS DI KPP PRATAMA LUBUK LINGGAU)

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FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT UNTUK MEMBAYAR PAJAK OLEH WAJIB PAJAK ORANG PRIBADIYANG MELAKUKAN PEKERJAAN BEBAS (STUDI KASUS DI KPP PRATAMA LUBUK LINGGAU)

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The purpose of this study was to examine and analyze the influence of knowledge and understanding of tax procedures, service quality, perceptions of the effectiveness of the taxation system and the level of confidence in the intention to pay taxes by individual taxpayers who do independent work at KPP Pratama Lubuk Linggau. The type of data used in this study is primary data in the form of distributing questionnaires. The number of samples used in this study were 93 respondents from the total population of individual taxpayers who do independent work who are registered at KPP Pratama Lubuklinggau. The analysis used is multiple linear regression analysis using Software Statistical Program For Social (SPSS) version 22.0. The results of this study indicate that knowledge and understanding of tax procedures and quality of service have a significant positive effect on the willing to pay taxes by individual taxpayers who do work, perceptions of the effectiveness of the taxation system do not have a significant negative effect on the willing to pay taxes by taxpayers individuals who do independent work and the level of trust in the government and legal system does not have a significant positive effect on the willing to pay taxes by individual taxpayers who do independent work.

Availability
Inventory Code Barcode Call Number Location Status
2307000772T86907T869072023Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T869072023
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya.,
Collation
xvii, 73 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Akuntansi Perpajakan, Wajib Pajak
Specific Detail Info
-
Statement of Responsibility
Other version/related

No other version available

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