Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Students´ Journal of Accounting and Banking
08.05.52.0081 Ayu Sulistiawati
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
FAKTOR – FAKTOR KEMAUAN MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS DI KPP SEMARANG BARAT Ayu Sulistiawati, 08.05.52.0081; Poerwati, Tjahjaning
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The willingness of taxpayers to pay taxes is essential in the tax revenue. Cause of a lack of will among other things is a principles of taxation, namely that the results of indirect taxation enjoyed by the taxpayer. This research aims to find empirical evidence of factors that influence the willingness to pay taxes. Factors that influence the willingness to pay predictable taxes, are: awareness of tax paying, knowledge and understanding of tax laws, and a good perception of the effectiveness of the tax system.Research sample is the taxpayer who performs in KPP Pratama Semarang Barat. The research was conducted by distributing questionnaires to the respondents of the study. Statistical methods used to test variables is multiple linear regression study.Keywords: Willingness to Pay Taxes, Awareness of Tax Paying, Knowledge and Understanding of Tax Laws, and a Good Perception of the Effectiveness of the Tax System
Co-Authors Tjahjaning Poerwati