Open AccessSeveral factors influence the willingness to Pay taxes
Author(s) -
Isnaeni Ali,
Fadliah Nasaruddin
Publication year - 2020
Publication title -
point of view research accounting and auditing
Language(s) - English
Resource type - Journals
ISSN - 2722-7820
DOI - 10.47090/povraa.v1i3.41
Subject(s) - sample (material) , willingness to pay , variables , audit , regression analysis , descriptive statistics , business , public economics , variable (mathematics) , economics , accounting , statistics , microeconomics , mathematics , chemistry , chromatography , mathematical analysis
This study aims to analyze and examine the Factors Affecting the Will to Pay Taxes at the West Makassar Pratama Tax Office. The independent variable in this research is Tax Knowledge, Fiscus Services and Tax Examination while the dependent variable is Tax Paying Will. The research method used in this research is descriptive analysis and Multiple Linear Regression analysis, with a total sample of 100 respondents. The results showed that simultaneous and partial knowledge of taxation, tax services and tax audits had a significant positive effect on the willingness to pay taxes at the West Makassar Pratama Tax Office