?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+PERSEPSI+YANG+MEMPENGARUHI+KEMAUAN+DALAM+MEMBAYAR+PAJAK+PADA+WAJIB+PAJAK+ORANG+PRIBADI+YANG+MELAKUKAN+PEKERJAAN+BEBAS&rft.creator=Akhmad+Adam+Akbar%2C+FADILLAH+RAMADHAN&rft.subject=HF5601+Accounting&rft.subject=HJ+Public+Finance&rft.description=This+research+aims+to+analize+the+perceptions+that+affect+taxpayers+willingness+to+pay+taxes+on+individual+taxpayers+who+perform+as+a+freelancer+that+registered+at+Kantor+Pelayanan+Pajak+Pratama+Tanjung+Karang.+The+research+consists+of+five+independent+variables+and+one+dependent+variable.+Independent+variable+in+this+research+is+awareness+of+tax+paying%2C+knowledge+and+understanding+of+taxation+laws%2C+a+good+perception+of+the+effectiveness+of+tax+system%2C+confidence+level+of+the+system+administration+and+law+paying+taxes+and+the+service+of+fiscus.+While+the+dependent+variable+in+this+research+is+the+willingness+to+pay+taxes.%0D%0AData+was+collected+by+using+a+Convenience+Sampling+with+questionnaire+and+interview+toward+100+respondents+on+individual+taxpayers+who+perform+as+a+freelancer+that+registered+at+Kantor+Pelayanan+Pajak+Pratama+Tanjung+Karang.+After+the+data+was+collected%2C+analysis+of+research+data+using+multiple+regresion+analysis+wiht+SPPS+17.0+program.%0D%0ABased+on+the+results+of+the+analysis+has+been+done%2C+this+research+shows+that+awareness+of+tax+paying%2C+knowledge+and+understanding+of+taxation+laws%2C+confidence+level+of+the+system+administration+and+law+paying+taxes+and+the+service+of+fiscus+doensn%E2%80%99t+have+a+positive+and+significant+impact+on+willingness+to+pay+taxes.+While+the+variable+a+good+perception+of+the+effectiveness+of+tax+system+have+a+positive+and+significant+impact+on+willingness+to+pay+taxes.%0D%0AKeywords+%3A+awareness+of+tax+paying%2C+taxation+laws%2C+tax+system%2C+administration+and+law%2C+fiscus+and+willingness+to+pay+taxes%0D%0A%0D%0APenelitian+ini+bertujuan+untuk+menganalisis+persepsi+yang+mempengaruhi+kemauan+dalam+membayar+pajak+pada+Wajib+Pajak+Orang+Pribadi+yang+melakukan+pekerjaan+bebas.+Penelitian+ini+terdiri+dari+lima+variabel+independen+dan+satu+variabel+dependen.+Variabel+independen+dalam+penelitian+ini+adalah+kesadaran+membayar+pajak%2C+pengetahuan+dan+pemahaman+tentang+peraturan+perpajakan%2C+persepsi+yang+baik+atas+efektifitas+sistem+perpajakan%2C+tingkat+kepercayaan+terhadap+sistem+pemerintahan+dan+hukum%2Cserta+pelayanan+fiskus.+Sedangkan+variabel+dependen+dalam+penelitian+ini+adalah+kemauan+membayar+pajak.%0D%0AData+dikumpulkan+menggunakan+metode+Convenience+Sampling+yaitu+survey+dengan+kuesioner+dan+wawancara+kepada+100+responden+Wajib+Pajak+Orang+Pribadi+yang+melakukan+pekerjaan+bebas+yang+terdaftar+di+Kantor+Pelayanan+Pajak+Pratama+Tanjung+Karang.+Setelah+data+terkumpul+maka+dilakukan+analisis+data+menggunakan+analisis+linier+berganda+dengan+menggunakan+bantuan+program+SPSS+17.0.%0D%0ABerdasarkan+hasil+analisis+yang+dilakukan+menunjukkan+bahwa+variabel+kesadaran+membayar+pajak%2C+pengetahuan+dan+pemahaman+tentang+peraturan+perpajakan+serta+pelayanan+fiskus+tidak+berpengaruh+signifikan+terhadap+kemauan+dalam+membayar+pajak.+Sedangkan+variabel+persepsi+yang+baik+atas+efektifitas+sistem+perpajakan+dan+tingkat+kepercayaan+terhadap+sistem+pemerintahan+dan+hukum+memiliki+pengaruh+yang+signifikan+terhadap+kemauan+dalam+membayar+pajak.%0D%0AKata+kunci+%3A+Kesadaran+membayar+pajak%2C+peraturan+perpajakan%2C+sistem+perpajakan%2C+pemerintahan+dan+hukum%2C+fiskus%2C+dan+kemauan+membayar+pajak.&rft.publisher=Fakultas+Ekonomi+dan+Bisnis&rft.date=2012-01-07&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F97%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F97%2F2%2FBAB%2520I.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F97%2F3%2FBAB%2520II.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F97%2F4%2FBAB%2520III.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F97%2F5%2FBAB%2520IV.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F97%2F6%2FBAB%2520V.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F97%2F7%2FDAFTAR%2520PUSTAKA.pdf&rft.format=archive&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F97%2F8%2FLAMPIRAN.zip&rft.identifier=++Akhmad+Adam+Akbar%2C+FADILLAH+RAMADHAN++(2012)+ANALISIS+PERSEPSI+YANG+MEMPENGARUHI+KEMAUAN+DALAM+MEMBAYAR+PAJAK+PADA+WAJIB+PAJAK+ORANG+PRIBADI+YANG+MELAKUKAN+PEKERJAAN+BEBAS.++Fakultas+Ekonomi+dan+Bisnis%2C+Universitas+Lampung.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F97%2F