Journal of Advances in Humanities and Social Sciences
Journal ISSN: 2414-3111
Article DOI:
Received: 2 October 2016
Accepted: 5 March 2017
Published: 21 April 2017
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  • Affecting compliant with the willingness to pay tax as an intervening variable factor (Studies on the taxpayer owners of SMEs in Pontianak KPP)

Widyastuti Reni Dwi, Wulandari Renny

Published online: 2017


This research is based on the way of Government in giving facilitation to people regarding the implementation of tax obligation by establishing Government Regulation No. 46 2013. This research is purposed to explain influence variables of awareness tax, understanding of tax, self assesment system and the willingness to pay tax is signi􀏐icant, but socialization is not signi􀏐icantly in􀏐luenced in taxpayers’ compliance. Research method that is used is disexplanatory research with quantitative approach. Data collection was done by using questionnaire for 100 MSME (Micro, Small and Medium Enterprise) owners who are registered in tax of􀏐ice pratama Pontianak, West Kalimantan. Using descriptive analysis and helped by SEM-PLS, this study showed that the Variable ability taxpayer awareness, understanding taxpayer, socialization and self assessment tax system in explaining the willingness to pay taxes was 9.7%, while the ability variable in explaining consciousness of the taxpayer, the taxpayer understanding, socialization and self assessment tax system to the Taxpayer Compliance was 67.70%.