Pengaruh Pengetahuan Pajak Dan Kualitas Pelayanan Pajak Terhadap Motivasi Wajib Pajak Orang Pribadi Dalam Membayar Pajak

Awareness in Indonesia in paying taxes mainly private persons are lacking. Generally people are less confident about the existence of the tax because they still feel the same way as burdensome and have difficulty in paying taxes. This study aims to determine the effect of the level of knowledge of the taxpayer to taxpayer level of motivation in paying taxes and determine the quality of tax services on the motivation of the taxpayer in paying taxes. The method used in this study is the verification of descriptive method with quantitative approach. The sampling method in this study using techniques and approaches Slovin this study used a sample of 69 respondents. The unit of analysis in this study is the Tax Office Pratama Bandung Cibeunying and observation units in this study is an individual taxpayer who is registered in the Tax Office Pratama Bandung Cibeunying. verification analysis in this study using the statistical test is to test the variance equation strukturan based or better known as Partial Least Square (PLS) using software SmartPLS 2.0. The results of this study is the level of knowledge of the taxpayer Affect Taxpayers motivation to pay taxes and the role of the quality of tax services tax motivation in paying taxes Taxpayers pay taxes.

wareness in Indonesia in paying taxes mainly private persons are lacking. Generally people are less confident about the existence of the tax because they still feel the same way as burdensome and have difficulty in paying taxes. This study aims to determine the effect of the level of knowledge of the taxpayer to taxpayer level of motivation in paying taxes and determine the quality of tax services on the motivation of the taxpayer in paying taxes. The method used in this study is the verification of descriptive method with quantitative approach. The sampling method in this study using techniques and approaches Slovin this study used a sample of 69 respondents. The unit of analysis in this study is the Tax Office Pratama Bandung Cibeunying and observation units in this study is an individual taxpayer who is registered in the Tax Office Pratama Bandung Cibeunying. verification analysis in this study using the statistical test is to test the variance equation strukturan based or better known as Partial Least Square (PLS) using software SmartPLS 2.0. The results of this study is the level of knowledge of the taxpayer Affect Taxpayers motivation to pay taxes and the role of the quality of tax services tax motivation in paying taxes Taxpayers pay taxes. Keywords: Tax Knowledge Level, Quality Tax, Tax Payer Motivation