FACTORS AFFECTING WILLINGNESS TO PAY TAXES ON INDIVIDUAL TAXPAYERS AT PRATAMA SURABAYA TEGALSARI TAX OFFICE

Tax is one of the country’s largest revenues and it also constitutes a form of self-reliance in financing the construction of a nation. The willingness of taxpayers in tax payments is important in tax collection. Therefore, when there is a lack of willingness to pay taxes, it will result in the indirect taxes which can be felt by the taxpayers. It is because the public have never known the existing concrete reward of money spent for paying the tax. This research uses several hypotheses to determine the effects of the variables in this study. The samples are individual taxpayers who are listed on Pratama Surabaya Tegalsari Tax Office and have a Taxpayer Identification Number as well as making payment on the Pratama Surabaya Tegalsari Tax Office. Linear regression analysis is used to test the research hypotheses. The result shows 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.