ANALISIS FAKTOR-FAKTOR KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI DESA NGRINGO
| Main Authors: | Sutantri, Yunik; Fakultas Ekonomi UNSA, Santoso, Sugeng; Fakultas Ekonomi UNSA |
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| Format: | Article info eJournal |
| Bahasa: | eng |
| Terbitan: |
SMOOTING
, 2019
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| Subjects: | |
| Online Access: |
http://ejournal.unsa.ac.id/index.php/smooting/article/view/738 http://ejournal.unsa.ac.id/index.php/smooting/article/view/738/499 |
Daftar Isi:
- This research is conducted in Ngringo Village which aims to know the income factor, tax service, taxation knowledge, and tax law enforcement influence significantly to taxpayer compliance in paying tax of earth and building (PBB) in Ngringo Village. The population in this study is the Taxpayer in Ngringo Village totaling 8,212 Taxpayers. While Sampling amounted to 100 Taxpayers using the technique of non probability sampling. The variables studied in this study include Income (X1), Tax Service (X2), Taxation Knowledge (X3), Law Enforcement (X4), and Taxpayer Compliance in paying Land and Building Tax (Y). The data in this study is the primary data by using questionnaires that have been studied the validity and reliability test. Methods of data analysis using multiple regression analysis. The result of multiple linear regression analysis with calculation of computer program SPSS version 21.00 obtained result as follows: Y = 3,438 + 0,189 X1 + 0,298 X2 + 0,236 X3 + 0,167X4 + e. Based on the above equation shows that the income variable (X1), tax service variable (X2), taxable knowledge variable (X3) and tax law enforcement variables (X4) have influence on Taxpayer Compliance positively and significantly.