FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN UNTUK MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS

This study aims to determine whether consciousness tax payers, knowledge of tax laws, a good perception of the taxation system, and the quality service of officer tax to the tax mindedness of individual taxe payers who do the freelances work on the Palembang city. Samples determined by using stratified random sampling method. The samples obtained were as much 51 respondents. Testing the hypothesis using regression analysis method of multiple linear with the help of SPSS Ver. 20. The test results showed that the hypothesis the a good perception of the taxation system is negatively correlated with willingness to pay taxes individual tax payers who do the work freelance, rejected.

Keyword : consciousness tax payers, knowledge of tax laws, a good perception of the taxation system, and the quality service of officer tax to the tax mindedness of individual taxe payers who do the freelances work