PENGARUH SIKAP WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA PENERIMAAN PAJAK BUMI DAN BANGUNAN DI KOTA PALEMBANG
| Main Author: | CHAIRUNNISA, SRI UTAMI |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
http://eprints.polsri.ac.id/2818/1/Halaman%20Depan.pdf http://eprints.polsri.ac.id/2818/2/Bab%201.pdf http://eprints.polsri.ac.id/2818/3/Bab%202.pdf http://eprints.polsri.ac.id/2818/4/Bab%203.pdf http://eprints.polsri.ac.id/2818/5/Bab%204.pdf http://eprints.polsri.ac.id/2818/6/Bab%205.pdf http://eprints.polsri.ac.id/2818/7/Daftar%20Pustaka.pdf http://eprints.polsri.ac.id/2818/ |
Daftar Isi:
- Taxes are the primary funding source for financing activity, and development. Essential elements that became key the success of taxation is the tax law, tax administration, tax policy, and tax payer. For tax practitioners, tax payer is uncontrollable elements. So with the knowledge of the taxpayer will facililate any efforts to increase the succes of taxation. Therefore, the problems posed in this study is wether the attitude of taxpayers about the land and Building Tax (PBB) affect taxpayer complience, espesially in Palembang City. The results of this study is expected to benefit and input for local goverments, especially tax practitioners. The study population was a PBB registered taxpayers in Palembang City. The number of samples of 100 respondents spread in 16 districts. The type of data is primary data and secondary data. Primary data is data is collected trough a quistionare, and secondary data are data collected from Dinas Pendapatan Daerah (DISPENDA) Palembang City. The method of collecting data by quistionnaire data obtained in the form of ordinal scale are transformed in the interval to be analyzed with multiple regression. The study conclude that the attitude of taxpayers towards regional development and taxpayer attitudes about fiskus servicest significantly affect the complience of taxpayers in Palembang City.