PENGARUH PEMAHAMAN, KESADARAN, KUALITAS PELAYANAN, DAN SANKSI DENDA TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (Studi Empiris Pada Badan Pelayan Pajak Daerah Kota Malang)
| Main Author: | Vida, Nindi Vania Calista |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/39724/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/39724/2/BAB%20I.pdf http://eprints.umm.ac.id/39724/3/BAB%20II.pdf http://eprints.umm.ac.id/39724/4/BAB%20III.pdf http://eprints.umm.ac.id/39724/5/BAB%20IV.pdf http://eprints.umm.ac.id/39724/6/BAB%20V.pdf http://eprints.umm.ac.id/39724/7/LAMPIRAN.pdf http://eprints.umm.ac.id/39724/ |
Daftar Isi:
- This study aimed to analyze the effect of understanding, awareness, service quality, and sanction towards taxpayers’ compliance in paying land value tax. The improvement of these factors will simultaneously or partially and significantly affect the compliance. The data were analyzed through Multiple Linear Regression. The objects of this study are the land and value taxpayers. The samples used were the taxpayers in Malang. The data used were primary data obtained through questionnaires. The results showed that the understanding, awareness, service quality, and sanctions significantly and positively affected the taxpayers’ compliance in paying land value tax. Meanwhile, the variable of sanction significantly and negatively affected the compliance.