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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Ilmiah Telaah Manajemen Jurnal Bisnis dan Ekonomi Jurnal Manajemen Bisnis E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Students´ Journal of Accounting and Banking Students´ Journal of Economic and Management IJIBE (International Journal of Islamic Business Ethics) Benefit: Jurnal Manajemen dan Bisnis Ikonomika : Jurnal Ekonomi dan Bisnis Islam Jurnal EMT KITA Sains Manajemen:Jurnal Manajemen UNSERA Perisai : Islamic Banking and Finance Journal Risâlah, Jurnal Pendidikan dan Studi Islam Jurnal Dinamika Ekonomi dan Bisnis Jurnal Pengabdian Pada Masyarakat Jurnal Organisasi Dan Manajemen Alignment: Journal of Administration and Educational Management OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi International Journal of Islamic Business and Economics (IJIBEC) Business Management Analysis Journal (BMAJ) Abdimasku : Jurnal Pengabdian Masyarakat International Journal Of Science, Technology & Management (IJSTM) International Journal of Research in Community Services Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Journal of International Conference Proceedings Jurnal Pengabdian Masyarakat Waradin Safari : Jurnal Pengabdian Masyarakat Indonesia Literacy : International Scientific Journals of Social, Education, Humanities Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Management and Social Sciences Journal of Student Research Journal Research of Social Science, Economics, and Management Ardhi: Jurnal Pengabdian dalam Negri JIMEB: Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis International Journal of Economics, Management and Accounting Jurnal Padamu Negeri Jurnal Ekonomi, Manajemen, Akuntansi International Journal of Accounting, Management, and Economics Research : Ijamer Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Pengabdian Kepada Masyarakat Indonesia
Sih Darmi Astuti
Faculty Of Economics & Business, Dian Nuswantoro University
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Public Health Social Sciences Transportation Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK Lely Ika Cahyani, 09.05.52.0152; Astuti, Sih Darmi
Students Journal of Accounting and Banking Vol 2, No 2 (2013): VOL. 2 NO. 2 EDISI OKTOBER 2013
Publisher : Students Journal of Accounting and Banking

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Abstract

The study was conducted to determine the influence knowledge of tax regulations, tax regulations understanding, effectiveness perception of tax system, service quality, modernization of tax administration system, and willingness to pay tax towards taxpayer compliance. This descriptive statistical research, using individual taxpayers registered in the Small Tax Office (STO) Semarang Gayamsari as the research object. Data obtained from the questionnaire which is primary data and was given to 100 respondents using convenience sampling method. The results were analyzed using SPSS software version 16, concluded that knowledge of tax regulations affects tax regulations understanding positively and significant. Then tax regulations understanding affects willingness to pay tax positively and significant. The last one is effectiveness perception of tax system and service quality affects tax compliance positively, and significant except willingness to pay tax which affects tax compliance negatively and significant.Keywords: knowledge of tax regulations, effectiveness perception of tax system, service quality, modernization of tax administration system, taxpayer compliance.
Co-Authors 07.2502.0004 Mahfudz Bahtiar Rifai 08.05.51.0037 Indah Rustrinawati 08.3502.0722 Dian Praptanti Wahyuningrum 09.05.51.0072 Dhevi Ayuning Tesiana 09.05.52.0152 Lely Ika Cahyani 09.3502.0502 R. Dwi Hartanto 09.3502.0507 M. Azmi Falanzi 09.3502.0514 Adhisti Asinta Adilla Kustya Ulfa AGUS PRAYITNO Agus Prayitno Agus Prayitno Aliya Zahra Almira Santi Samasta Almira Santi Samasta Alya Latiffa Amalia Nur Chasanah Amara Yulaida Fitria Amjad Ali Amron Amron Ana Kadarningsih Ana Kadarningsih Kadarningsih Ardyansyah, Wahyu Catur Aries Setiawan Aris Puji Purwatiningsih Artha Febriana Astri Kurnia Lestari Awanis Linati Haziroh Az-Zahra, Almun Farida Hanum Banu, Azlina Buana, Bintang Angkasa Cholimatul Sadiyah Demircioglu, Aytekin Dian Prawitasari Dian Prawitasari Diana Aqmala Dwi Eko Waluyo Dwi Oktaviana Putri E. Artha Febriana Eka Handriani Elsa Salavina Faisal Khan Fery Riyanto Fery Riyanto Firman Ardiansyah Fymelia Nova Arifeny Goh, Gerald Guan Gan Hana Riskiani Hanif Nashiruddin Mufid Hendri Hermawan Adinugraha Herry Subagyo Herry Subagyo Hersugondo Hertiana Ikasari Ida Farida Imam Nuryanto Irvan Wijaya Isna Mazroatul Ulfa Jagarin Pane Jenia Putri Sumja Julia Mulidawati Khan, Faisal Khan, Usman Kusni Ingsih Lina Candrika Ananda Lina Candrika Ananda Lukman Indra Irawan Lukman Indra Irawan Maaz Ud Din Made Gede Wirakusuma Mahmud Mahmud Marvelino Soeparmo Maulana Rafli Azami Maulidda Amanda Rossa Mila Sartika Mila Sartika Mila Sartika, Mila Mochammad Eric S.W Mubashir Ahmad Muhammad Iqbal Fikry Alamsyah Mukti, Fandy Cahyo Nabila Zahra Silminisa Nafila Rizqu Latifa Nanda Adhi Purusa Naysila Angelli Prayitno Prayitno Raden Ayu Aminah Rizkia Puspita Rafiif, Benizar Ramasamy, Suganthi Regita Fitriana Respati Wulandari Reynold Leonardo Risanda Alirastra Budiantoro Riyanto, Fery Sari, Raden Ayu Aminah Rizkia Puspita Sasongko, Teguh Haryo Shabrina Sekar Ayu Shiva Devira Andzani Sijabat, Rauly Siska Dwi Nuryanti Sukandar Nur, Haris Syamsul Arifin Tito Aditya Perdana Tristiana Rijanti Ud Din, Maaz Usman Usman Yeri Adriyanto, Yeri