CD Skripsi

Studi Kemauan Membayar Pajak Pada Wajib Pajak Orang Pribadi Yang Melakukan Pekerjaan Bebas (Kasus Pada KPP Pratama Tampan Pekanbaru)

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The purpose of this study was to examines the influence paying tax awareness, knowledge and understanding of tax regulation, a good perception of the effectiveness of the taxation system, the confidence level of the system administration and law, moral norms on the willingness to pay taxes of an personal taxpayer who performs work free.
Sampling techniques in the study was convenience sampling. To better represent the researchers took a sample of 98 respondents with Slovin formula calculations. This study uses quantitative methods, where the data obtained from distributing questionnaires to the taxpayer who performs registered in KPP Pratama Tampan, Pekanbaru. Test statistic used is multiple linear regression test, and data obtained were processed using SPSS 17.0 statistical software.
Based on the results of research that conducted, found the coefficient of determination (Adj. R²) of 0.114. That means 11.4% of the willingness to pay taxes influenced by paying tax awareness, knowledge and understanding of tax regulation, a good perception of the effectiveness of the taxation system, the confidence level of the system administration and law, moral norms. The independent variable in this study paying tax awareness, knowledge and understanding of tax regulation and moral norms had a significant influence on the willingness to pay taxes. Then two independent variable a good perception of the effectiveness of the taxation system and the confidence level of the system administration and law doesn't influence on the willingness to pay taxes of an personal taxpayer who performs work free


Keywords : willingness to pay taxes, paying tax awareness, knowledge and understanding of tax regulation, a good perception of the effectiveness of the taxation system, the confidence level of the system administration and law, moral norms.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03.113 (0055)

Penerbit

Pekanbaru : Universitas Riau - FEKON - Akuntansi., 2013

Deskripsi Fisik

ix, 89 hlm.;ill.; 29 cm

Bahasa

ISBN/ISSN

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Klasifikasi

02 03.113 (0055)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

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Info Detail Spesifik

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Pernyataan Tanggungjawab

Dewa

Versi lain/terkait

Lampiran Berkas

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