Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan

JURNAL AKUNTANSI DAN PAJAK

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Field Value
 
Title Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan
 
Creator Pravasanti, Yuwita Ariessa
 
Subject taxpayer awareness; tax compliance; tax sanctions; taxation socialization; understanding taxation procedures

 
Description This study aims to examine analysis of factors affecting on taxpayer compliance. This type of research includes quantitative research using primary data obtained directly by respondents using a questionnaire. The population in this study were all land and building taxpayers in Tawengan Village. The method used in the selection of samples is purposive sampling method using solvin formula and set samples based on criteria determined by researchers. Respondents in this study were 138 respondents. Based on the results of processing primary data (questionnaires) with multiple linear regression analysis methods, F test and t test known variables of taxation socialization, understanding taxation procedures, awareness of taxpayers and tax sanctions simultaneously significantly influence taxpayer compliance. Partially, this study shows that tax socialization and tax sanctions have a significant positive effect on tax compliance. While understanding taxation procedures and awareness of taxpayers does not have a significant influence on taxpayer compliance in paying land and building taxes
 
Publisher STIE AAS
 
Contributor
 
Date 2020-07-17
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://jurnal.stie-aas.ac.id/index.php/jap/article/view/1165
10.29040/jap.v21i1.1165
 
Source Jurnal Akuntansi dan Pajak; Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
2579-3055
1412-629X
 
Language eng
 
Relation http://jurnal.stie-aas.ac.id/index.php/jap/article/view/1165/pdf
 
Rights Copyright (c) 2020 Jurnal Akuntansi dan Pajak
http://creativecommons.org/licenses/by/4.0
 

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