Kepatuhan Wajib Pajak Membayar PBB: Studi Empiris Kecamatan Arut Selatan

Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang

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Field Value
 
Title Kepatuhan Wajib Pajak Membayar PBB: Studi Empiris Kecamatan Arut Selatan
 
Creator Ningtias, Puji Larasati
Wibowo, Raden Ery
Alwiyah, Alwiyah
Sukesti, Fatmasari
Hanum, Ayu Noviani
 
Subject akuntainsi; Akuntansi Perpajakan uditing; akuntansi keprilakuan; akuntansi manajemen; akuntansi syariah; akuntansi sektor publik; akuntansi keuangan; pasang modal
Kepatuhan Wajib Pajak Bumi dan Bangunan
 
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
 
Publisher Universitas Muhammadiyah Semarang
 
Contributor
 
Date 2021-01-11
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article

 
Format application/pdf
 
Identifier https://jurnal.unimus.ac.id/index.php/MAX/article/view/6739
10.26714/mki.10.2.2020.58-66
 
Source MAKSIMUM : Media Akuntansi Universitas Muhammadiyah Semarang; Vol 10, No 2 (2020): Articles; 58-66
2580-9482
2087-2836
 
Language eng
 
Relation https://jurnal.unimus.ac.id/index.php/MAX/article/view/6739/5256
 
Rights Copyright (c) 2020 MAKSIMUM
 

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