PENGARUH KESADARAN, KUALITAS PELAYANAN DAN KONDISI KEUANAGAN TERHADAP KEMAUAN WAJIB PAJAK ORANG PRIBADI DENGAN KEPATUHAN PAJAK SEBAGAI VARIABEL INTERVENING (Studi Empiris pada KPP Pratama Rengat)

Abstract

This study aims to examine the effect of awareness , service quality and
financial conditions on the willingness of taxpayers. This study also want to
examine whether compliance mediates the influence of
awareness , service quality and financial conditions on the willingness
of taxpayers. The population in this study a taxpayers which are registered in
KPP Pratama Rengat with 180 respondents were selected using the accidental
sampling method. This study uses primary data by dissemination of the
questionnaires. Technical analysis for hypotheting that used in this study is
Structural Equation Modeling (SEM-PLS), with Partial Least Square (PLS)
6.0. The results showed that awareness, service quality and financial
conditions affects the taxpayer premises unwillingness to levels
significant <0.05. The study also found that compliance mediates the influence of
awareness , service quality and financial conditions on the willingness
of taxpayers with a significant level of <0.05.

Keywords : Awareness , Quality Services, Financial Conditions , Compliance ,
Willingness Obligatory Tax