Open AccessMathematical modeling for awareness, knowledge, and perception that influence willpower to pay tax using multiple regression
Author(s) -
Achi Rinaldi,
Yulistia Devi
Publication year - 2021
Publication title -
journal of physics. conference series
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.21
H-Index - 85
eISSN - 1742-6596
pISSN - 1742-6588
DOI - 10.1088/1742-6596/1796/1/012062
Subject(s) - taxpayer , willingness to pay , revenue , regression analysis , perception , payment , stratified sampling , variables , variable (mathematics) , tax revenue , moderation , business , linear regression , public economics , actuarial science , economics , psychology , microeconomics , accounting , statistics , finance , social psychology , mathematics , mathematical analysis , neuroscience , macroeconomics
One effort to increase revenue is to increase the source of funds obtained from within the country, namely taxes. The taxpayer’s willingness in their tax payments is essential to optimize tax revenue, so it needs a particular study on this matter. This study discusses the factors that influence the willingness to pay taxes for private taxpayers using multiple regression. The model of willingness to pay taxes through 3 variables, namely: awareness, knowledge, and perception of taxpayers. The study location in Lampung Province was divided into five regions based on the tax office that sheltered it. The samples were taken 100 respondents through a questionnaire with a stratified random sampling technique. The regression model in this study gives significant results for all independent variable coefficients. The variable that has the most significant effect on the willingness to pay taxes is the awareness variable with p-value < 0.05. Stakeholders have to improve awareness, knowledge, and perception to increase state tax revenue.