PENGARUH SIKAP WAJIB PAJAK, PELAYANAN FISKUS, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN
| Main Authors: | Dewi, Zulfita, Yudiansa Putra, Ulinnuha |
|---|---|
| Format: | Naskah Publikasi NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.uad.ac.id/15294/1/TA_1500012304_NASKAH%20PUBLIKASI.pdf http://eprints.uad.ac.id/15294/ |
Daftar Isi:
- The number of taxpayers from year to year has increased, but this is not directly proportional to the compliance of taxpayers in paying taxes. This means that, there is a decrease in the level of tax compliance in paying taxes. This study aims to analyze the influence of the attiude of taxpayers, tax authorities, and tax socialization on taxpayer compliance in paying land and building taxes. The population in this study is the people who live in the village of Tuksono, Sentolo district, Kulonprogo district. The sample used is an individual taxpayer who is domiciled in Kalisono dan Wonobroto sub-villages, Tuksono village, Sentolo subdistrict, Kulonprogo district. The date used primary date with the sampling technique is purposive sampling. The results of this study are the attitude of taxpayers does not have a positive effect on taxpayer compliance in paying the PBB, the tax authorities service positively affects taxpayer compliance in paying the PBB, and tax socialization has a positive effect on taxpayer compliance in paying the UN.