?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+FAKTOR-FAKTOR+YANG+MEMPENGARUHI%0D%0AKEPATUHAN+UNTUK+MEMBAYAR+PAJAK+PADA+WAJIB+PAJAK%0D%0AORANG+PRIBADI+YANG+MELAKUKAN+PEKERJAAN+BEBAS%0D%0A(Studi+Kasus+Pada+KPP+Pratama+Tanjung+Karang)&rft.creator=FATUR+RAHMAN+%2C+1211031034&rft.subject=330+Ekonomi&rft.description=Penelitian+ini+bertujuan+untuk+menguji+faktor-faktor+yang+mempengaruhi+wajib%0D%0Apajak+orang+pribadidalam+membayar+pajak+pada+Kantor+Pelayanan+Pajak+(KPP)%0D%0APratama+Tanjung+Karang+dengan+menggunakan+beberapa+variabel+bebas+yang+juga%0D%0Apernah+digunakan+dalam+penelitian+sebelumnya+seperti+kesadaran+membayar%0D%0Apajak%2C+pengetahuan+dan+pemahaman+tentang+peraturan+perpajakan%2C+persepsi+yang%0D%0Abaik+atas+efektivitas+sistem+perpajakan%2C+sanksi+perpajakan%2C+kualitas+pelayanan%0D%0Afiskus.%0D%0APenelitian+ini+menggunakan+pendekatan+kuantitatif.+Populasi+dalam+penelitian+ini%0D%0Aadalah+para+wajib+pajak+orang+pribadi+(WPOP)+Pekerja+Bebas+(tenaga+ahli)+yang%0D%0Aada+di+KPP+Pratama+Tanjung+Karang.+Berdasarkan+data+dari+KPP+hingga+akhir%0D%0Abulan+Desember+2015+tercatat+sebanyak+15.318+WP+OP+yang+merupakan+WP+OP%0D%0Aefektif.+Pengambilan+sampel+dilakukan+dengan+metode+Convenience+sampling.%0D%0AJumlah+sampel+ditentukan+100+orang.+Metode+pengumpulan+data+primer+yang%0D%0Adipakai+adalah+dengan+metode+angket+(kuesioner).+Teknik+analisis+data+yang%0D%0Adigunakan+dalam+penelitian+ini+adalah+teknik+analisis+regresi+berganda.%0D%0ABerdasarkan+hasil+analisis+yang+dilakukan+maka+diperoleh+kesimpulan+bahwa%0D%0Akesadaran+membayar+pajak%2C+persepsi+yang+baik+atas+efektivitas+sistem+perpajakan%2C%0D%0Adan+kualitas+pelayanan+fiskus+memiliki+pengaruh+positif+yang+signifikan+terhadap%0D%0Akepatuhan+membayar+pajak%2C+sedangkan+pengetahuan+dan+pemahaman+tentang%0D%0Aperaturan+perpajakan+serta+sanksi+perpajakantidak+memiliki+pengaruh+yang%0D%0Asignifikan.%0D%0AKata+kunci%3A+Kepatuhan+Membayar+Pajak%2C+Kesadaran+Membayar+Pajak%2C%0D%0APengetahuan+danPemahaman+tentang+Peraturan+Perpajakan%2C+Persepsi+yang+baik%0D%0Aatas+Efektivitas+Sistem+Perpajakan%2C+Sanksi+Perpajakan%2C+Kualitas+Pelayanan+Fiskus.%0D%0A%0D%0AABSTRACT%0D%0A%0D%0AThis+study+aims+to+examine+the+factors+that+affect+individual+taxpayers+in+paying%0D%0Ataxes+on+the+Tax+Office+(KPP)+Pratama+Tanjung+Karang+using+multiple%0D%0Aindependent+variables+which+has+also+been+used+in+previous+studies+such+as%0D%0Aconsciousness+of+paying+taxes%2C+knowledge+and+understanding+of+the+tax+laws+%2C+a%0D%0Agood+perception+of+the+effectiveness+of+the+tax+system%2C+tax+penalties%2C+quality+of%0D%0Aservice+tax+authorities.%0D%0AThis+study+uses+a+quantitative+approach.+The+population+in+this+study+is+the%0D%0Aindividual+taxpayer+(WPOP)+Free+Workers+(professionals)+in+STO+Tanjung%0D%0AKarang.+Based+on+data+from+the+tax+office+until+the+end+of+December+2015%2C+there%0D%0Awere+15.318+effective+WPOP.+Sampling+was+conducted+by+Convenience+sampling%0D%0Amethod.+The+number+of+samples+is+determined+about100+people.+Primary+data%0D%0Acollection+method+used+questionnaire.+Data+analysis+techniques+used+in+this%0D%0Aresearch+is+multiple+regression+analysis+techniques.%0D%0AAccording+to+analysis+carried+out%2C+it+could+be+concluded+that+the+consciousness+of%0D%0Apaying+taxes%2C+a+good+perception+of+the+effectiveness+of+the+tax+system%2C+and+the%0D%0Aquality+of+service+tax+authorities+have+a+positive+and+significant+effect+on%0D%0Acompliance+to+pay+taxes%2C+while+knowledge+and+understanding+of+the+tax+laws+and%0D%0Atax+penalties+have+no+significant+effect.%0D%0AKeywords%3A+Compliance+Paying+Taxes%2C+Taxes+Pay+Awareness%2C+Knowledge+and%0D%0AUnderstanding+of+Tax+Regulation%2C+good+perception+on+Effectiveness+of+Tax%0D%0ASystem%2C+Tax+Penalties%2C+Quality+of+Service+tax+authorities.&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2016-09-26&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F24462%2F1%2FABSTRACT%2520%2528ABSTRAK%2529.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F24462%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F24462%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++FATUR+RAHMAN+%2C+1211031034++(2016)+ANALISIS+FAKTOR-FAKTOR+YANG+MEMPENGARUHI+KEPATUHAN+UNTUK+MEMBAYAR+PAJAK+PADA+WAJIB+PAJAK+ORANG+PRIBADI+YANG+MELAKUKAN+PEKERJAAN+BEBAS+(Studi+Kasus+Pada+KPP+Pratama+Tanjung+Karang).++FAKULTAS+EKONOMI+DAN+BISNIS%2C++UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F24462%2F