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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 Jurnal Dinamika Ekonomi dan Bisnis Alignment: Journal of Administration and Educational Management OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Business Management Analysis Journal (BMAJ) 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 Journal of Management and Digital Business NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Journal of International Conference Proceedings Jurnal Pengabdian Masyarakat Waradin Safari : Jurnal Pengabdian Masyarakat Indonesia Journal of Student Research Journal Research of Social Science, Economics, and Management Ardhi: Jurnal Pengabdian dalam Negri International Journal of Economics, Management and Accounting Jurnal Padamu Negeri International Journal of Accounting, Management, and Economics Research : Ijamer Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Sih Darmi Astuti
FEB Universitas Dian Nuswantoro
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 Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Public Health Social Sciences Transportation Other

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Journal : Students

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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 Aliya Zahra Almira Santi Samasta Alya Latiffa Amara Yulaida Fitria Amron Amron, Amron Ana Kadarningsih Ardyansyah, Wahyu Catur Artha Febriana Astri Kurnia Lestari Awanis Linati Haziroh Az-Zahra, Almun Farida Hanum Banu, Azlina Buana, Bintang Angkasa Chasanah, Amalia Nur Demircioglu, Aytekin Dian Prawitasari Diana Aqmala Dwi Eko Waluyo Febriana, Artha Fery Riyanto Firman Ardiansyah Fymelia Nova Arifeny Goh, Gerald Guan Gan Hendri Hermawan Adinugraha Herry Subagyo Hertiana Ikasari Imam Nuryanto Jagarin Pane Jenia Putri Sumja Julia Mulidawati Khan, Faisal Khan, Usman Khasanah, Tri Uswatun Kusni Ingsih Lina Candrika Ananda Lukman Indra Irawan Made Gede Wirakusuma Mahmud Mahmud Maulana Rafli Azami Maulidda Amanda Rossa Mila Sartika Mila Sartika, Mila Mufid, Hanif Nashiruddin Muhammad Iqbal Fikry Alamsyah Mukti, Fandy Cahyo Nafila Rizqu Latifa Nanda Adhi Purusa Naysila Angelli Perdana, Tito Aditya Prayitno Prayitno Puji Purwatiningsih, Aris Raden Ayu Aminah Rizkia Puspita Rafiif, Benizar Ramasamy, Suganthi Regita Fitriana Respati Wulandari Riyanto, Fery Sari, Raden Ayu Aminah Rizkia Puspita Sasongko, Teguh Haryo Shiva Devira Andzani Silminisa, Nabila Zahra Sukandar Nur, Haris Tristiana Rijanti Ud Din, Maaz Usman Usman Wijaya, Irvan Yeri Adriyanto, Yeri