PENGARUH PENDAPATAN WAJIB PAJAK, SOSIALISASI, KUALITAS PELAYANAN DAN SANKSI PAJAK TERHADAP KEPATUHAN DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN
| Main Authors: | Cynthia, Puput Nur; Fakultas Ekonomi, Universitas Surakarta, Djauhari, Slamet; Fakultas Ekonomi, Universitas Surakarta |
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| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
SMOOTING
, 2020
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| Subjects: | |
| Online Access: |
http://ejournal.unsa.ac.id/index.php/smooting/article/view/553 http://ejournal.unsa.ac.id/index.php/smooting/article/view/553/355 |
Daftar Isi:
- This study aims to determine the effect of taxpayer income, socialization, service quality and tax sanctions on compliance in paying land and building taxes. The data collection method used was a questionnaire distributed to all residents in Manjung Village, Boyolali Regency, which consists of 7 hamlets. The sample of this study consisted of 92 residents in Manjung Village, Boyolali Regency. Data analysis in this study used multiple linear regression analysis by looking at the goodness of fit, namely the value of the F statistic, the t statistic, and the coefficient of determination. Based on the results of the analysis, that the taxpayer's income has an effect on compliance in paying land and building taxes. Socialization affects taxpayer compliance in paying land and building taxes. Service quality affects taxpayer compliance in paying land and building taxes. Tax sanctions do not affect taxpayer compliance in paying land and building taxes.