Faktor-Faktor yang Mempengaruhi Kemauan Wajib Pajak Orang Pribadi dalam Membayar Pajak pada Pasca Kebijakan Tax Amnesty

Abstract

Many factors affect the willingness to pay taxes for taxpayers. Several
previous studies have presented different results on these factors. This
study aims to obtain empirical evidence about the factors that affect the
willingness to pay taxes on the taxpayers of individuals who perform
free work in DJP Kanwil DIY. Samples taken in the research as many
as 100 taxpayers in the scope of 5 KPP in DIY. Data were collected
through questionnaires and analyzed using multiple regression. The
results showed that the variable awareness of paying taxes, knowledge
and understanding of tax laws, perceptions of the effectiveness of the
tax system, the quality of service tax officers and tax sanctions have a
positive effect on the willingness to pay taxes.

Keywords: tax awareness, tax knowledge, perception of the tax system, the quality of tax services, the willingness to pay taxes

JEL Classification: E17, E62, H25, K34