Pengaruh Kesadaran, Pemahaman, Dan Kualitas Pelayanan Terhadap Kemauan Membayar Pajak, Wajib Pajak Orang Pribadi Pada KPP Pratama Bekasi Utara

Authors

  • Widi Nurahma Institut Ilmu Sosial dan Manajemen STIAMI
  • Ratih Kumala Institut Ilmu Sosial dan Manajemen STIAMI

DOI:

https://doi.org/10.31334/jiap.v2i1.2903

Abstract

This study aimed to analyze the effect of awareness, understanding, and service quality on the willingness of individual taxpayers to pay taxes. The population and sample of this research were individual taxpayers registered at the Primary Tax Office of North Bekasi. Data were collected through questionnaire distribution to 100 respondents. The results of data analysis show that partially the awareness variable has a positive and significant effect on willingness to pay taxes and the variables of understanding and service quality have a significant effect on willingness to pay taxes. Simultaneously, the three independent variables (awareness, understanding, and service quality) affect the dependent variable (the willingness of individual taxpayers to pay taxes) at the Primary Tax Office of North Bekasi.

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Published

2023-01-19

Issue

Vol. 2 No. 1: Januari 2022

Section

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