PENGARUH PENGETAHUAN DAN PEMAHAMAN PERATURAN PERPAJAKAN, KESADARAN MEMBAYAR PAJAK DAN PELAYANAN FISKUS TERHADAP KEMAUAN MEMBAYAR PAJAK (Studi pada Kantor Pelayanan Pajak Madya Palembang)

This research aims to analyze the factors that affect individual taxpayers in meeting their to pay taxes obligation. This research consists of three independent variables and one dependent variable. Independent variables are the awareness of tax paying, knowledge and understanding of taxation laws, and the service of fiscus. While the dependent variable is the willingness to pay taxes. This research uses incidental sampling technique and survey methods with questionnaires and interviews in data collection. Respondents of were sampled in this study is an individual taxpayer who is listed in the Primary Tax Office Palembang classified as taxpayer effectively. multiple linear analysis with SPSS version 20. The results of the analysis shows that awareness of tax paying, knowledge and understanding of taxation laws, a good perception of the effectiveness of the tax system, and the service of fiscus have a positive and significant impact on willingness to pay taxes. Keywords: Willingness to pay taxes, pay taxes awareness, knowledge and understanding of taxation laws, and the service of fiscus