id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ijtc-40	Ratih Kumala	Factors That Influence MSME Taxpayers' Willingness to Pay Tax After the Implementation of the Government Rules Number 23 of 2018	2019	11	.pdf	application/pdf	3975	188	46	Y = 0,727 – 0,103 X1 + 0,218 X2 + 0,484 X3 + 0,023 X4 + 0,195 X5 Based on the results of the regression equation, the multiple linear regression equation has a meaning, scilicet: The constant value is 0.727 and has a positive sign indicating that if the five independent variables (awareness of paying taxes, knowledge of tax regulations, understanding of tax regulations, quality of tax services, and financial conditions) value is zero, then the value of paying tax remains fixed at 0.727%. Taxpayers who are unable to understand tax regulations tend to be disobedient.	cache/ijtc-40.pdf	txt/ijtc-40.txt