Kepatuhan Wajib Pajak Membayar PBB: Studi Empiris Kecamatan Arut Selatan
Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang
View Publication Info| Field | Value | |
| Title |
Kepatuhan Wajib Pajak Membayar PBB: Studi Empiris Kecamatan Arut Selatan
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| Creator |
Ningtias, Puji Larasati
Wibowo, Raden Ery Alwiyah, Alwiyah Sukesti, Fatmasari Hanum, Ayu Noviani |
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| Subject |
akuntainsi; Akuntansi Perpajakan uditing; akuntansi keprilakuan; akuntansi manajemen; akuntansi syariah; akuntansi sektor publik; akuntansi keuangan; pasang modal
Kepatuhan Wajib Pajak Bumi dan Bangunan |
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| Description |
This purpose of this study to determine and analyze the effect of tax socialization, income levels, service quality, and tax enforcement on the level of taxpayer compliance in paying land and building tax in South Arut District. The samples used in this study were 100 land and building taxpayers who were in South Arut District. The independent variables used in this study were Tax Socialization, Income Level, Service Quality, and Tax Knowledge. While the dependent variable is Taxpayer Compliance. This study uses a quantitative analysis method that describes the state of the variables under study using statistical data. All indicators of this study must first pass the validity and reliability of the data, then test the classical assumptions and finally test the hypothesis. The results showed that: Tax Socialization, Income Level, Service Quality, and Tax Knowledge partially and simultaneously had a significant positive effect on taxpayer compliance in Arut Selatan District with a significance level of 0.002 <0.05. The value of Adjusted R2 showed that 86% of land and building taxpayer compliance is influenced by independent variables, while the remaining 14% is influenced by other variables outside of this study.Kepatuhan Wajib Pajak Membayar PBB: Studi Empiris Kecamatan Arut Selatan
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| Publisher |
Universitas Muhammadiyah Semarang
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| Contributor |
—
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| Date |
2021-01-11
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article — |
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| Format |
application/pdf
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| Identifier |
https://jurnal.unimus.ac.id/index.php/MAX/article/view/6739
10.26714/mki.10.2.2020.58-66 |
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| Source |
MAKSIMUM : Media Akuntansi Universitas Muhammadiyah Semarang; Vol 10, No 2 (2020): Articles; 58-66
2580-9482 2087-2836 |
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| Language |
eng
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| Relation |
https://jurnal.unimus.ac.id/index.php/MAX/article/view/6739/5256
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| Rights |
Copyright (c) 2020 MAKSIMUM
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