<![CDATA[AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh kesadaran membayar pajak, pengetahuan dan pemahaman peraturan perpajakan, dan kualitas layanan secara parsial maupun simultan terhadap kemauan membayar pajak. Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif kausal. Jumlah pengambilan sampel menggunakan rumus slovin diperoleh jumlah sampel sebanyak 100 wajib pajak orang pribadi yang terdaftar di KPP Malang dan dianalisis menggunakan regresi linier berganda dengan software SPSS for windows versi 23. Kesimpulan dari hasil penelitian ini adalah, berdasarkan hasil pengujian secara parsial menunjukkan bahwa kesadaran wajib pajak tidak berpengaruh terhadap kemauan membayar pajak dibuktikan dengan hasil pengujian hipotesis bahwa nilai signifikansi, berdasarkan hasil pengujian secara parsial menunjukkan bahwa pengetahuan dan pemahaman peraturan perpajakan berpengaruh signifikan terhadap kemauan membayar pajak, berdasarkan hasil pengujian secara parsial menunjukan bahwa kualitas layanan berpengaruh signifikan terhadap kemauan membayar pajak,berdasarakan hasil pengujian secara simultan menunjukkan bahwa kesadaran membayar pajak, pengetahuan dan pemahaman peraturan perpajakan,dan kualitas layanan berpengaruh signifikan terhadap kemauan membayar pajakKata Kunci: Kesadaran Membayar Pajak, pengetahuan dan pemahaman peraturan pajak,, kualitas layanan, kemauan membayar pajak AbstractThis research aim to determine the effect of the influence awareness of paying taxes, knowledge and understanding of tax regulation , and the quality of services partially and simulataneously on the willingness to pay taxes. This research uses a quantitative appoarch with a causal associative method. The number of sampling using the slovin formula obtained a simple size of 100 taxpayers of private persons registered with KPP Malang and analysed using multiple linear regression with SPSS for windows version 23 software. The conclusion of the results of this study are (1) according to the result of tge partial testing obtained that tax payer awareness has not effect to pay tax willingness. It’s proven by the hypothesis testing result which showed that the significance (2) based on the partial test indicate that the knowledge and the understanding of tax regulations have a significant effect on pay tax willingness that proven by the hypothesis testing the result of the knowledge and the understanding of tax . (3) according to the partial test results, its shows that the service quality is the most significant effect on the by pay taxes (4) based on the simultaneous testing result indicates that pay taxes awareness. Knowledge and understanding of tax regulations and service quality have a significant effect on the willingness of paying taxesKeyword: tax pay, knowledge and understanding of tax regulations, quality of service, willingness to pay taxes]]>
