PENGARUH PERSEPSI MANFAAT, SIKAP OPTIMIS MEMBAYAR, DAN PENGETAHUAN PERATURAN PAJAK WAJIB PAJAK ORANG PRIBADI TERHADAP KESADARAN DALAM MEMBAYAR PAJAK (Studi Empiris Pada UMKM yang terdaftar di KPP Pratama Palembang Ilir Barat).

The purpose of this study is to examine the influence of perception of tax benefits, optimistic attitude to pay taxes, and knowledge of tax rules to consciousness of paying taxes. This study uses Theory justification of taxation as the theory. The population is all of individual taxpayers in Central Tax at Kantor Pelayanan Pajak Pratama Palembang Ilir Barat, then the sample is some of individual taxpayers in Central Tax at Kantor Pelayanan Pajak Pratama Palembang Ilir Barat with 100 respondents. The data analysis is multiple regression analysis to know the of perception of tax benefits, optimistic attitude to pay taxes, and knowledge of tax rules to consciousness of paying taxes. The result showed that perception of tax benefits have significant affect to consciousness of paying taxes, then optimistic attitude to pay taxes and knowledge of tax rules does not affect.

Keywords : perception of tax benefits, optimistic attitude to pay taxes, knowledge of tax rules, consciousness of paying taxes