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IJSTR >> Volume 6 - Issue 10, October 2017 Edition



International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616



The Analysis Of The Effects Of Regulatory Policy Finance Minister Number 91 In 2015 On The Factors That Influence The Willingnes To Pay Taxes (Case Study On The Personal Tax Payers Registered In STO Jember)

[Full Text]

 

AUTHOR(S)

Ridho Alamsyah, Wasito, Ririn Irmadariyani

 

KEYWORDS

taxes, the tax system, Regulatory Policy.

 

ABSTRACT

This research aims to analyze the Regulatory Policy of The Republic Indonesian (PMKRI) Number 91 in 2015 on Factors Affecting Tax Payer Willingness. This research is a kind of quantitative research using descriptive statistical approach.. this study uses the object in the form of personal tax payers registered in the tax office primary jember by questionnaire method. Sampling technique in this research is technique of Convinience Sampling. the sample used in this study are as many as 100 Individual Tax Payers who report the Annual SPT on 22 February to 30 March 2016 manually in KPP Pratama Jember. The results showed that the Regulatory Policy of The Republic Indonesian (PMKRI) Number 91 in 2015 has given a significant effect on the factors that influence the willingness to pay taxes that pay taxes awareness, knowledge and understanding of the tax laws as well as good perception on the effectiveness of the tax system..

 

REFERENCES

[1] Christianto, Valentinus F. 2014. Influence of Understanding of Corruption Crime and Understanding Avoidance of Tax on Taxpayer Compliance Rate in Tax Payment In Yogyakarta Special Region. Journal of Accounting and Management Volume XIII Faculty of Economics, University of Jember.

[2] Indriantoro, Supomo, 2014. Business Research Methodology for Accounting and Management. BPFE, Yogyakarta.

[3] Maharani, Anna Lisa.2013. The Influence of Sunset Policy Program on Factors Affecting the Willingness to Pay Private Tax In KPP Pratama Surakarta.Skripsi Universitas Muhammadiyah Surakarta.

[4] Soemitro, Rochmat. 2007. Fundamentals of Tax Law and Income Tax. Bandung: Eresco.

[5] Widayati. 2010. Factors Affecting the Willingness to Pay Taxes Individual Taxpayers Who Perform Free Work (Case Study on KPP Pratama Gambir Tiga). Essay. University of Mercubuana. Not published.

[6] http://www.pajak.go.id. (Official Website of Directorate General of Taxes) last accessed on November 6, 2015.