PENGARUH REINVENTING POLICY TERHADAP KEMAUAN MEMBAYAR PAJAK (Studi Kasus Wajib Pajak Orang Pribadi di KPP Pratama Semarang Barat)
Daftar Isi:
- Reinventing Policy is a reduction facility or elimination of administrative penalties for the late submission of the notification, rectification notices and late payment or tax payment. This research aimed to examine the effect of Reinventing Policy to taxpayers willingness to pay taxes. The core of the program is tax amnesty. This program is expected to increase taxpayer willingness to pay the tax. This research uses primary data that obtained by distributing questionnaires to 95 respondents who are an individual taxpayer who is registered on the tax office pratama western semarang by using accidental sampling. The research examine the effect of Reinventing Policy to factors that determine taxpayment willingness. Those factors are Taxpayment Awareness, the Knowledge and Understanding of Taxation Regulation, and The good Perception of Tax Administration System Effectiveness. Testing hypotheses used in this research were tested using path analysis. The results of the study showed that the Reinventing Policy program has significant positive impact to Taxpayment Awareness, The Knowledge and Understanding of Taxation Regulation, The Good Perception of Tax Administration System Effectiveness, and Willingness to Pay Tax. Reinventing Policy responded positively by taxpayers. This Policy Reinventing responded positively by the taxpayer, the Taxpayment willingness increases after Reinventing Policy was applied. Keywords : Willingness to Pay Tax, Tax Paying Awareness, Knowledge and Understanding of the Tax Regulation, A good perception of Taxation System Effectiveness, Reinventing Policy.