PENGARUH NILAI JUAL OBJEK PAJAK (NJOP) DAN JUMLAH WAJIB PAJAK (WP) TERHADAP KEPATUHAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN (PBB) DI KOTA ADMINISTRASI JAKARTA BARAT
Daftar Isi:
- Ani Evalia, 2013; The influence of Sales Value Tax Object (NJOP) and Taxpayer Number (WP) Payment Compliance to Land and Building Tax (PBB) in West Jakarta Administration City. This study aims to: 1) analyze the effect of the Sales Value Tax Object (NJOP) on Compliance Payment Land and Building Tax (PBB) in Tambora, 2) analyze the effect of the Taxpayer Number (WP) for Compliance Payment Land and Building Tax (PBB) in Tambora, 3) Analyze the effects of the Sales Value Tax Object (NJOP) and Taxpayer Number (WP) for Compliance Payment Land and Building Tax (PBB) in Tambora. The data in this study were taken from the area of West Jakarta Tambora Sub-District is comprised of eleven (11) Village for five years in the period 2008 to 2012. The population in this study consisted of 11 villages were included in the subdistrict of Tambora. Proxy used for Sales Value Tax Object (NJOP) is the average value NJOP in each village area, for taxpayers who use the data recorded in the WP Local Tax Services Unit (UPPD) Tambora, for the United Nations Compliance Payments are calculated from the number issued SPPT divided by the number of paid SPPT x 100%. Data analysis methods used in this research is a method of statistical analysis using the program Statistical Product and Service Solutions (SPSS) version 16 with multiple linear regression approach. The results of this study show that: 1) Sales Value Tax Object (NJOP) but no significant negative effect on adherence Land and Building Tax payments (PBB), 2) the taxpayer has a positive effect on adherence UN payments, 3) Tax Object Sales Value ( NJOP) and taxpayers (WP) simultaneously have a significant impact on compliance payment of Land and Building Tax (PBB) in the area in Tambora, West Jakarta Keywords: Sales Value Tax Object (NJOP), taxpayers (WP), Land and Building Tax (PBB).