Kepatuhan Wajib Pajak Membayar PBB: Studi Empiris Kecamatan Arut Selatan

Puji Larasati Ningtias, Raden Ery Wibowo, Alwiyah Alwiyah, Fatmasari Sukesti, Ayu Noviani Hanum

Abstract


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


Keywords


Kepatuhan Wajib Pajak Bumi dan Bangunan

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MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang 
ISSN 2087-2836 (print) | 2580-9482 (online)
Organized by Department of Accounting, Faculty of Economics, Universitas Muhammadiyah Semarang, Semarang, Indonesia
Published by Program Studi Akuntansi Universitas Muhammadiyah Semarang
W : https://jurnal.unimus.ac.id/index.php/MAX
E : maksimum@unimus.ac.id, nurcahyo@unimus.ac.id

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