Effect of Tax Paying Awareness, Knowledge and Understanding of Taxation Regulations and Service Quality on the Willingness to Pay Tax Mandatory Individual

Tax is one of the sources of state finance, including individual taxpayers who are the government's mainstay for obtaining funds to finance state administration. For taxpayers who perform independent personal services, neither party is required to pay taxes. This phenomenon is almost attractive to ignore the factors that encourage people to pay taxes. This study will discuss the effect of taxes, knowledge and understanding of tax regulations, and service quality on tax willingness to individual taxpayers. The object of this research is individual taxpayers who work independently in Bekasi City, especially those registered at KPP Bekasi Utara and KPP Bekasi Selatan with a total sample of 100 respondents. The test used in testing the hypothesis, to ascertain whether the independent variable is partially or not on the dependent variable and to determine the effect of the independent variable on the dependent variable is simultaneously used the F test. From known research it is known that tax awareness, knowledge and understanding of regulations taxation has a significant effect on willingness to pay. Meanwhile, service quality has an effect but not significantly on willingness to pay taxes. This states that tax officers are required to provide friendly, fair and firm services to taxpayers at all times and can raise public awareness about tax tax responsibilities.