Analisis Faktor-Faktor Yang Mempengaruhi Wajib Pajak Orang Pribadi Yang Melakukan Pekerjaan Bebas Dalam MemenuhiudKewajiban Membayar Pajak (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Sukoharjo)

摘要

This study aims to analyze how much influence variable pay tax awareness,udknowledge and understanding of tax laws, a good perception on the effectivenessudof the tax system, and the service of fiscus on the willingness to pay taxes.udThe sampling method used in this study is convenience sampling to select audsample freely at will researcher. Respondents in this study is the individualudtaxpayer who performs registered in STO Sukoharjo. Methods of data analysisudusing multiple linear regression, whereas the hypothesis test using the F test, tudtest, and the coefficient of determination (R2).udBased on the results of the analysis of this research shows that awareness ofudpaying taxes, knowledge and understanding of tax laws, the tax authorities andudservices have a significant effect on the willingness to pay taxes. While a goodudperception on the effectiveness of the tax system does not significantly influenceudthe willingness to pay taxes.