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Taxpayers’ Understanding Level, Self-Assessment System Easiness, and Information System Usefulness for the Willingness to Pay Taxpayers

Abstract. Introduction. Taxpayers’ willingness to pay tax is known as the main factor to be considered in the effort to collect tax revenue. Thus, it is very important to identify any factors that will affect the willingness to pay in order to increase tax revenue. This study used a questionnaire to collect research data to identify whether taxpayers’ willingness to pay were affected by tax understanding, self-assessment system, and the use of tax information system. The research sample consisted of 302 corporate taxpayers at KPP Palembang Ilir Barat. The hypotheses of this study were tested using Partial Least Square. Purpose. This study aims to examine the relationship between the level of understanding of taxpayers, ease of selfassessment system, use of information systems, and willingness to pay for MSME taxpayers at KPP Pratama Palembang Ilir Barat and determine the steps that can be taken by KPP Pratama Palembang Ilir Barat to increase willingness to pay based on the relationship between the variables studied. Results. The results showed that the level of understanding of taxpayers and the use of taxation information systems had a positive and significant effect on the willingness to pay of MSME taxpayers, while the ease of self-assessment system did not affect the willingness to pay of MSME taxpayers. Conclusions. The hypotheses testing results and descriptive statistics analysis show that it is important for tax authority to maintain taxpayers’ willingness to pay by assuring taxpayers’ understanding of their tax obligations. It is also important to maintain a solid taxation information system to increase taxpayers’ willingness to pay. Based on our limitations, it is suggested for further researchers to examine taxpayers in a larger area and number, as well as conduct observations and interviews on tax payments that are actually carried out by taxpayers.