Analysis of the ability paying mandatory taxes personal people that are affected by tax community awareness in KPP Pratama Majalaya Bandung

Peneliti

Assoc. Prof. Wati Aris Astuti, S.E., M.Si,. Ak., CA.

Deskripsi/Abstrak

Abstract Willingness to pay tax can be interpreted as a value that is willing to be contributed by someone (determined by regulation) that is used to finance the general expenditure of the country by not receiving reciprocal services directly. The willingness of taxpayers to pay taxes is important in tax collection. However, in reality the public does not like paying taxes due to the public never knowing the concrete form of compensation for the money spent to pay taxes. So without a willingness in the taxpayer to be willing to pay taxes, the effort to maximize income in the tax sector cannot be achieved perfectly. Awareness of being a taxpayer and awareness of paying taxes to fulfill all of his obligations need to be fostered to taxpayers in living in a society, thus, the wheels of government will take place smoothly in the interests of the taxpayer itself and the smooth running of the government will also achieve the overall ideals of the people / inhabitants living in a just and prosperous state within the scope of Pancasila and the 1945 Constitution.