文章基本信息

标题：PENGARUH PENGETAHUAN PEMAHAMAN PERATURAN PAJAK, PELAYANAN FISKUS, PERSEPSI EFEKTIVITAS SISTEM PERPAJAKAN TERHADAP KEMAUAN MEMBAYAR PAJAK
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作者：Ida Ayu Candra Apsari Manuaba ; Gayatri Gayatri
期刊名称：E-Jurnal Akuntansi Universitas Udayana
印刷版ISSN：2302-8556
出版年度：2017
卷号：19
期号：2
页码：1259-1289
出版社：E-Jurnal Akuntansi Universitas Udayana
摘要：Taxes have a large role in the development of the country. One factor for the country's development can be realized well that enhance the willingness to pay taxes, which is still deemed less. The purpose of this study to determine the effect of knowledge and understanding of the tax rules, the service tax authorities and the perception of the effectiveness of the tax system on the willingness to pay taxes an individual taxpayer. The method used in this research is the method nonprobality sampling with purposive sampling technique. The analysis finds that the knowledge and understanding of tax rules a positive influence on the willingness to pay taxes an individual taxpayer, service fiskus positive influence on the willingness to pay taxes an individual taxpayer, and the perception of the effectiveness of the system taxation positive influence on the willingness to pay taxes an individual taxpayer.
关键词：Peraturan Pajak; Pelayanan Fiskus; Persepsi