@thesis{thesis,
		author={Wijaya  Acnes Juniati},
		title ={Pengaruh Tarif Pajak dan Sanksi Pajak Terhadap Kemauan Membayar Pajak Bumi dan Bangunan di Kota Palembang},
		year={2020},
		url={http://eprints.ukmc.ac.id/4388/},
		abstract={This study aims to determine whether the variable Tax Rates and Tax Sanctions have an influence on the variable Willingness to Pay Land and Building Taxes in the City of Palembang. The population in this study is the taxpayer in the city of Palembang. The number of samples in this study were 100 respondents using the purposive sampling method. Data analysis techniques in this study used multiple linear regression analysis. The results of this study indicate that the Tax Rates and Tax Sanctions affect the Willingness to Pay Land and Building Taxes in the City of Palembang.

Keywords : Tax rates, tax sanctions, willingness to pay land and building taxes}
		}