PENGARUH PENGETAHUAN PEMAHAMAN PERATURAN PAJAK, PELAYANAN FISKUS, PERSEPSI EFEKTIVITAS SISTEM PERPAJAKAN TERHADAP KEMAUAN MEMBAYAR PAJAK - Manuaba, Ida Ayu Candra Apsari (Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region, 2017)