Home
Login.
Artikelilmiahs
8135
Update
WILDAN MUJADID ZUHDI
NIM
Judul Artikel
ANALYSIS OF FACTORS AFFECTING THE WILLINGNESS TO PAY TAXES (STUDY ON SMEs RESTAURANT IN BANYUMAS REGENCY)
Abstrak (Bhs. Indonesia)
The objective of the research was to analyze the factors affecting the willingness to pay restaurant tax in Banyumas Regency. The population of this study was restaurant s in Banyumas Regency. The number of sample was 50 SMEs of restaurants which met the criteria. Multiple linier regression analysis with SPSS program was used to analyze the statement of 30 respondents. The result shows that the value of significant between awareness to pay taxes and willingness to pay taxes variables of 0.602 is grater than the level of significance (a) 0.05. Therefore, the first hypothesis is rejected. The significant value of knowledge and comprehension of the tax rules is 0.032 quality of service is 0.035 that all are lower than the level of significance (a) 0.05. Therefore, the second and third hypotheses are accepted. The result shows that the value of F-statistic of 6.198 is higher than F-table of 2.975. Therefore, the last hypothesis is accepted. Based on the r esult of data analysis, it can be concluded that awareness of paying taxes has no significant effect on the willingness to pay taxes. Knowledge and comprehension of the tax rules, quality of service have significant effect on the willingness to pay taxes.Then, awareness of paying taxes, knowledge and comprehension of the tax rules, quality of service simultaneously have significant effects on the willingness to pay taxes.
Abtrak (Bhs. Inggris)
The objective of the research was to analyze the factors affecting the willingness to pay restaurant tax in Banyumas Regency. The population of this study was restaurant s in Banyumas Regency. The number of sample was 50 SMEs of restaurants which met the criteria. Multiple linier regression analysis with SPSS program was used to analyze the statement of 30 respondents. The result shows that the value of significant between awareness to pay taxes and willingness to pay taxes variables of 0.602 is grater than the level of significance (a) 0.05. Therefore, the first hypothesis is rejected. The significant value of knowledge and comprehension of the tax rules is 0.032 quality of service is 0.035 that all are lower than the level of significance (a) 0.05. Therefore, the second and third hypotheses are accepted. The result shows that the value of F-statistic of 6.198 is higher than F-table of 2.975. Therefore, the last hypothesis is accepted. Based on the r esult of data analysis, it can be concluded that awareness of paying taxes has no significant effect on the willingness to pay taxes. Knowledge and comprehension of the tax rules, quality of service have significant effect on the willingness to pay taxes.Then, awareness of paying taxes, knowledge and comprehension of the tax rules, quality of service simultaneously have significant effects on the willingness to pay taxes.
Kata kunci
Pembimbing 1
Pembimbing 2
Pembimbing 3
Tahun
Jumlah Halaman
Save