PENGARUH PENGETAHUAN WAJIB PAJAK, PELAYANAN FISKUS, DAN SOSIALISASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BUMI BANGUNAN PADA DESA CAMPUREJO KECAMTAN SAMBIT
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Institusion
Universitas Muhammadiyah Ponorogo
Author
Aisyah, Eka
Subject
HJ Public Finance
Datestamp
2023-08-14 04:11:15
Abstract :
This study aims to examine the knowledge of tax payers on tax services, and tax socialization on taxpayer compliance in paying Land and Building Tax in Campurejo Village, Sambit District. Land and Building Tax is a type of tax that is very potential and strategic as a source of regional income which is useful for financing regional development, therefore tax knowledge and services are very influential on tax payments. The object of this study is the taxpayer of the United Nations registered in Campurejo Village for 2019-2022. The total respondents used in this study were 95 people in 4 hamlets in Campurejo Village. The sampling technique uses cluster sampling. The data used in this study used primary data by direct questionnaire collection method. The analysis in this study used multiple linear regression analysis with the SPSS version 26 analysis tool. The results of the research on the first hypothesis indicate that taxpayer knowledge has a significant positive effect on taxpayer compliance. This can be interpreted that the taxpayer understands and understands tax regulations, tax payment procedures, tax rates and tax uses so as to increase taxpayer compliance. The results of the second hypothesis research indicate that tax authorities have a significant positive effect on taxpayer compliance. This can be interpreted that the respondent feels the service from a good Land and Building Tax servant so that the Campurejo Village taxpayer knows when to pay taxes so as to increase taxpayer compliance. The results of the third hypothesis research show that tax socialization has a significant positive effect on taxpayer compliance. This can be interpreted that the taxpayers of Campurejo Village get good socialization so that respondents can understand and understand about Land and Building Tax so that they can increase taxpayer compliance. The fourth hypothesis of the research results shows that simultaneously there is influence between all the independent variables on the dependent variable. The independent variable determination values that affect taxpayer knowledge (X1), tax administration services (X2), tax socialization (X3) are 28.8%. This means that there are still other variables of 71.2% which can potentially affect the relationship to taxpayer compliance. Keywords: knowledge of taxpayers, tax authorities, and tax socialization
This study aims to examine the knowledge of tax payers on tax services, and tax socialization on taxpayer compliance in paying Land and Building Tax in Campurejo Village, Sambit District. Land and Building Tax is a type of tax that is very potential and strategic as a source of regional income which is useful for financing regional development, therefore tax knowledge and services are very influential on tax payments. The object of this study is the taxpayer of the United Nations registered in Campurejo Village for 2019-2022. The total respondents used in this study were 95 people in 4 hamlets in Campurejo Village. The sampling technique uses cluster sampling. The data used in this study used primary data by direct questionnaire collection method. The analysis in this study used multiple linear regression analysis with the SPSS version 26 analysis tool. The results of the research on the first hypothesis indicate that taxpayer knowledge has a significant positive effect on taxpayer compliance. This can be interpreted that the taxpayer understands and understands tax regulations, tax payment procedures, tax rates and tax uses so as to increase taxpayer compliance. The results of the second hypothesis research indicate that tax authorities have a significant positive effect on taxpayer compliance. This can be interpreted that the respondent feels the service from a good Land and Building Tax servant so that the Campurejo Village taxpayer knows when to pay taxes so as to increase taxpayer compliance. The results of the third hypothesis research show that tax socialization has a significant positive effect on taxpayer compliance. This can be interpreted that the taxpayers of Campurejo Village get good socialization so that respondents can understand and understand about Land and Building Tax so that they can increase taxpayer compliance. The fourth hypothesis of the research results shows that simultaneously there is influence between all the independent variables on the dependent variable. The independent variable determination values that affect taxpayer knowledge (X1), tax administration services (X2), tax socialization (X3) are 28.8%. This means that there are still other variables of 71.2% which can potentially affect the relationship to taxpayer compliance. Keywords: knowledge of taxpayers, tax authorities, and tax socialization
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