PENGARUH PENGETAHUAN DAN PERSEPSI ATAS EFEKTIVITAS SISTEM PAJAK TERHADAP KEMAUAN MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS

ABSTRACT This study aims to test wether tax knowledge and good percceptions on the effectivity of taxation system have a significant effect on willingness to pay taxes. The population in this study is the individual tax payer who perform as a freelancer at Palembang. The sample is determined by using purposive sampling method on 60 respondents. Data collection method used in this research is questionnaire method. Hypothesis testing using multiple linear regression analysis method with the help of SPSS program version 24. The results of this research shows that both tax knowledge and percceptions on the effectivity of taxation system does not have a significant effect on willingness to pay taxes. Keywords: knowledge, perceptions, effectivity, willingness to pay taxe