PENGARUH PEMAHAMAN PERATURAN PAJAK, PELAYANAN FISKUS, PERSEPSI EFEKTIVITAS SISTEM PERPAJAKAN TERHADAP KEMAUAN MEMBAYAR PAJAK (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Jayapura)

Abstract

This study aims to analyze and provide empirical evidence of the influence of independent variables, namely the understanding of tax regulations, tax services, and perceptions of the effectiveness of thetax system on the dependent variable of willingness to pay personal taxpayer in Jayapura City. Sampling method was used in this study is nonprobability sampling method with purposive sampling technique (intentional sampling) to determine the desired on target respondents. Respondents who are sampled in this study are taxpayers of individuals registered and classified as effective taxpayers in KPP Pratama Jayapura totaling 100 people. Data analysis was used multiple linear regressionanalysis with SPSS 16.0 application. The result of this research shows that the variable of understanding of tax regulation does not affect the willingness of paying tax, the perception of tax system effectiveness does not affect the willingness to pay the tax, then the tax service variable affect the willingness to pay taxes

The Tax Compliance Factors In Individual Taxpayer Perspective

“…The studies show that the influence of UTR is still being debated, such as the students of Hassan et al, (2021), Sari & Rejeki (2021), stating that there is an effect of UTR on TC. On the contrary, Ghani et al, (2020), Laura & Akhdi (2021), and Ramadhan et al, (2019) mention that UTR does not contribute positively to increasing TC. Other studies related to the effect of TDigi on TC have been carried out by Arumawati dan Mildawati (2021), Zakiyah dan Indriastuti (2020), and Tambun dan Muhtiar (2019), who found a positive effect.…”

“…It means that the level of tax knowledge increases with the increase in TC. Ramadhan et al (2019), mention UTR is how taxpayers understand tax regulations made by the government. This means that taxpayers know and understand well the general provisions and procedures for taxation.…”