Image of Faktor-Faktor Yang Mempengaruhi Kemauan Membayar Pajak Dengan Kesadaran Membayar Pajak Sebagai Variabel Intervening (Studi Kasus Wajib Pajak Orang Pribadi Yang Melakukan Pekerjaan Bebas Yang Terdaftar Di Kpp Pratama Tampan Kota Pekanbaru)
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Faktor-Faktor Yang Mempengaruhi Kemauan Membayar Pajak Dengan Kesadaran Membayar Pajak Sebagai Variabel Intervening (Studi Kasus Wajib Pajak Orang Pribadi Yang Melakukan Pekerjaan Bebas Yang Terdaftar Di Kpp Pratama Tampan Kota Pekanbaru)

The purpose of this study was to examine the effect of factors affecting the willingness to pay taxes with awareness to pay taxes as an intervening variable (Case study free job individual taxpayer listed on Tampan Tax Office Pekanbaru City). The population in this study are the individual taxpayers listed on Tampan Tax Office. The number of samples taken in this study were 100 individual taxpayers. This study uses primary data is in the form of a questionnaire. Methods of data analysis using path analysis. Based on the analysis, the conclusions of this research are: 1) The Understanding of Tax Regulation has significant effect on Awareness to Pay Taxes. 2) good perception on the tax system has significant effect on Awareness to Pay Taxes. 3) Level of Confidence in Government and Law has significant effect on Awareness to Pay Taxes. 4) Quality of Service has not significant effect on Awareness to Pay Taxes. 5) Understanding of Tax Regulation has significant effect on Willingness to Pay Taxes through Awareness to Pay Taxes. 6) Good perception on the tax system has significant effect on Willingness to Pay Taxes through Awareness Pay Taxes. 7) Level of Confidence in Government and Law has significant effect on Willingness to Pay Taxes through Awareness to Pay Taxes. 8) Quality of Service has not significant effect on Willingness to Pay Taxes through Awareness to Pay Taxes. 9) Awareness to Pay Taxes has significant effect on Willingness to Pay Taxes. Keywords: Understanding of Tax Regulation, Good Perception on the tax System, Level of Confidence in Government and Law, Service Quality, Awareness and Willingness to Pay Taxes

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0055)
02 03. 117 (0055)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 117 (0055)
Penerbit
Pekanbaru : Universitas Riau - Fakultas Ekonomi - Akuntansi.,
Deskripsi Fisik
viii, 108 hlm.: ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 117 (0055)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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