FAKTOR-FAKTOR YANG MEMENGARUHI KEMAUAN WAJIB PAJAK ORANG PRIBADI UNTUK MEMENUHI KEWAJIBAN MEMBAYAR PAJAK
Abstract
This study aims to provide empirical evidence about the factors that affect the willingness of individual taxpayers to meet the obligation to pay tax. Population in this research was all individual taxpayers registered in the KPP Pratama Purworejo. The number of samples used as many as 90 respondents who have been selected by using incidental sampling technique. Data collection techniques by using questionnaire survey method. Technique of data analysis used is multiple linear regression by using the analysis tool SPSS version 22.0. Based on the analysis that has been done obtained the result that the awareness of paying taxes (AOPT) and perceived ease of use e-Billing (PEOUE) has positive and significant effect on willingness to pay tax, while the quality of service (QOS) and tax penalties (TP) don’t affect the willingness to pay tax (WTPT).