PENGARUH KESADARAN WAJIB PAJAK, PEMAHAMAN PERATURAN PERPAJAKAN DAN KUALITAS PELAYANAN FISKUS TERHADAP KEMAUAN MEMBAYAR PAJAK PERTAMBAHAN NILAI

., Yulia (2017) PENGARUH KESADARAN WAJIB PAJAK, PEMAHAMAN PERATURAN PERPAJAKAN DAN KUALITAS PELAYANAN FISKUS TERHADAP KEMAUAN MEMBAYAR PAJAK PERTAMBAHAN NILAI. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to examine the effect of taxpayer awareness, the understanding of tax laws and the quality of tax service on the willingness to pay value added tax. The population in this study is the corporate taxpayer in Palembang. The sampling is done by using convenience sampling technique, the sample obtained is 68. The questionnaire data is tested by using multiple linear regression model, and the hypothesis test used is t test with SPSS 23 program. The result of this research shows that (1) awareness of taxpayer influences On the willingness to pay value-added tax, (2) the understanding of the tax law does not affect the willingness to pay value added tax and (3) the quality of the tax service does not affect the willingness to pay value added tax. Keywords: Taxpayer Awareness, Understanding of Tax Regulation, Quality Fiscal Services, Willingness and Value Added Tax.

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