FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYARPAJAK BUMI DAN BANGUNAN DI KOTA PALEMBANG
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Institusion
Universitas Katolik Musi Charitas
Author
., Yuliana
Subject
H Social Sciences (General)
Datestamp
2024-01-29 02:55:50
Abstract :
ABSTRACT This study aims to determine whether the variables of knowledge, ability to pay, and tax sanctions have an effect on taxpayer compliance in paying the tax on the earth and buildings. Theory used in this research is Theory of Planned Behavior. The data used in this study is the primary data in the form of questionnaires. The sample is applied by using purposive sampling. The sample of this study taxpayers who have assets in the form of land or buildings in the city of Palembang that is as much as 100 respondents. The statistical model used to test the hypothesis in this study is multiple linear analysis with the help of SPSS version 23. The results obtained show that knowledge, ability to pay, and tax sanctions have a significant positive effect on taxpayer compliance in paying the tax on the earth and buildings. Keywords: Knowledge, Ability to Pay, Tax Sanctions, Taxpayer Compliance,Land and Building Tax.
ABSTRACT This study aims to determine whether the variables of knowledge, ability to pay, and tax sanctions have an effect on taxpayer compliance in paying the tax on the earth and buildings. Theory used in this research is Theory of Planned Behavior. The data used in this study is the primary data in the form of questionnaires. The sample is applied by using purposive sampling. The sample of this study taxpayers who have assets in the form of land or buildings in the city of Palembang that is as much as 100 respondents. The statistical model used to test the hypothesis in this study is multiple linear analysis with the help of SPSS version 23. The results obtained show that knowledge, ability to pay, and tax sanctions have a significant positive effect on taxpayer compliance in paying the tax on the earth and buildings. Keywords: Knowledge, Ability to Pay, Tax Sanctions, Taxpayer Compliance,Land and Building Tax.
File :
EA-2018-141509-cover.pdf
EA-2018-141509-abstract.pdf
EA-2018-141509-complete.pdf
EA-2018-141509-summary_id.pdf
EA-2018-141509-tableofcontent.pdf
EA-2018-141509-chapter1.pdf
EA-2018-141509-chapter2.pdf
EA-2018-141509-chapter3.pdf
EA-2018-141509-chapter4.pdf
EA-2018-141509-conclusion.pdf
EA-2018-141509-reference.pdf
EA-2018-141509-attachment.pdf
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