FAKTOR – FAKTOR YANG MEMPENGARUHI KEMAUAN UNTUK MEMBAYAR PAJAK PADA WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA SURABAYA TEGALSARI

Tax is one of the country’s largest revenue and taxes also constitute a form of self-reliance in financing the construction of a nation State. The willingness of taxpayers in tax payments is important in tax collection. The lack of willingness to pay taxes is that the result of the vote of indirect taxes can be felt by the taxpayer, it is because the public never knew existed concrete reward of money spent to pay taxes. This research uses several hypotheses to determine the effects of the variable that is used. Related to this research effort, the study used a sample in an individual taxpayer who is listed on KPP Pratama Surabaya Tegalsari and that has a Taxpayer Identification Number as well as making payment on the KPP Pratama Surabaya Tegalsari. Technical analysis is used to test the research hypotheses is SPSS. The result of these tests is that the awareness of paying taxes has no effect on the willingness to pay taxes, while the knowledge and understanding of tax rules, a good perception of the effectiveness of the taxation system, and service quality affects the willingness to pay taxes. Keywords : Willingness to pay taxes, awareness of paying taxes, knowledge and understanding of tax rules, a good perception of the effectiveness of the taxation system, service quality