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All Journal Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Putri, Verani Allika
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Economics, Econometrics & Finance Social Sciences

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Factors Affecting Compliance in Paying Land and Building Tax Fitriani, Fipit; Suhendar, Dadang; Indrawan, Rizki; Putri, Verani Allika
Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Vol 12 No 1 (2026): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/jabe.vol12.iss1.2026.3488

Abstract

This study aims to analyze and produce empirical evidence that can explain the Factors Affecting Compliance in Paying Land and Building Tax in the Kuningan District. The method used in this research is a quantitative, survey-based approach. The sample obtained was 398 respondents. The sampling technique used is Simple Random Sampling. The data analysis technique used is Partial Least Square (PLS) version 4.0. Based on the results of hypothesis testing, it shows that taxpayer understanding has a significant positive effect on compliance in paying land and building tax. Taxpayer awareness has a significant positive effect on compliance in the United Nations. Socialization of Taxation has a significant positive effect on compliance with PBB payments. Tax Sanctions have a significant positive effect on compliance with PBB payments. Economic Factors have no Effect on Compliance in paying PBB. Quality of Service has a significant positive effect on Compliance in PBB.
Co-Authors Fitriani, Fipit Rizki Indrawan Suhendar, Dadang