FAKTOR-FAKTOR YANG MEMPENGARUHI WAJIB PAJAK DALAM MEMBAYAR PAJAK PADA USAHA WARUNG KOPI DI MAKASSAR
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh kesadaran
membayar pajak, pemahaman sistem self assessment dan persepsi
yang baik atas efektifitas sistem perpajakan secara simultan terhadap
kemauan membayar pajak wajib pajak. Penelitian ini merupakan
penelitian kuantitatif dengan melakukan survei pada pengusaha
warkop di kota Makassar. Analisis data menggunakan metode
statistik analisis regresi linier berganda.
Hasil penelitian menunjukkan bahwa kesadaran membayar
pajak, pemahaman sistem self assessmentdan persepsi yang baik atas
efektifitas sistem perpajakan berpengaruh positif dan signifikan
terhadap kemauan membayar pajak wajib pajak.
Kata kunci: kesadaran membayar pajak, pemahaman sistem self
assessment, efektifitas sistem perpajakan, wajib pajak .
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