Faktor-Faktor yang Mempengaruhi Kemauan untuk Membayar Pajak Wajib Pajak Orang Pribadi yang Melakukan Pekerjaan Bebas

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Faktor-Faktor yang Mempengaruhi Kemauan untuk Membayar Pajak Wajib Pajak Orang Pribadi yang Melakukan – Pekerjaan Bebas – (Studi Kasus pada KPP Pratama Gambir Tiga )

Universitas Mercu Buana Jakarta

Nurlis, SE.Ak.Msi
Universitas Mercua Buana Jakarta


The willingness of taxpayes to pay taxes is an importan thing in the withdrawal of such tax. The cause of the lack of willingness among others is the principles of taxation, namely that the results of the indirect tax collections are enjoyed by the taxpayers.

This research aimed to factors that affect willingness to pay taxes. As these factors is the realizaliton of tax paying knowledge and understanding of taxation laws, and a good perseption of the effectiveness of the tax system.

This research was conducted by distributing questionnaires to the taxpayer who performs registered in KPP Pratama Gambir Tiga. After the data collected, the data were analyzed using the SPSS program to test whether the model used in this study quite appropriate as the model analyzed. Then used to test the relationship between the variables above.

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According to research conducted by the authors then found that all the above factord has an influence on the willingness of taxpayers to pay taxes, but the awareness factor and the perception that pay taxes both to the taxation system has insignificant effect on the willingness to pay taxes. And factors of knowledge and understanding about the tax payers and tax laws have a significant impact on the taxation. This research is expexted to give their views to related parties are contantly faced with the extensification and intensification of business taxes. And for that requires hard work from the Tax Office to make socializing even harder to the taxpayers, thus increasing the awareness of taxpayers and a good percepsion of the taxation system. Therefore, it can help increase the willingness of taxpayers to pay taxes.

Keywords: willingness to pay taxes, pay taxes awareness, knowledge and understanding of taxpayers, a good perception of the taxation system.


Tax is the largest state tax revenue. Approximately 2 / 3 the current state revenue comes from taxes. The dominance of tax as a revenue source is one thing that is very reasonable, especially when natural resources, especially petroleum can no longer be relied upon. Proceeds from natural resources have a relatively limited life, a time will run out and can not be updated. This differs from the tax; this revenue source has infinite age, especially with the increasing population

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The role of tax revenue from year to year has increased significantly both in nominal and percentage of all state revenue. As stated in table 1.1 we can see that state revenues have increased from year to year. It is also accompanied by increased budget from year to year. This gives the task to the Directorate General of Taxes to always make an effort to increase the amount of tax revenue.

Esktensifikasi and intensification of business taxes is an action that has been launched by the Directorate General of Taxes in order to increase tax revenue, namely by expanding the tax subject and object or to capture new taxpayers. On the other hand the development of small businesses and medium enterprises are dynamic so far may leave the coverage of taxes. Although the safety net for taxpayers (in the form of Taxpayer Identification Number) in order to carry out the obligations of taxation has been installed, especially for small and medium businesses, but still found small and medium businesses are separated from the tax trap. …

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