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All Journal Jurnal Riset Ekonomi dan Akuntansi
Sikina Halawa
Sekolah Tinggi Ilmu Ekonomi Studi Ekonomi Modern
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analysis of the Study of Tax Incentives, Tax Sanctions and Tax Services on Taxpayer Compliance in Paying Land and Building Tax Sikina Halawa; Edwin Zusrony; Dwi Astutik
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i3.4051

Abstract

This study aims to analyze the effect of tax incentives, tax sanctions and tax services on taxpayer compliance in paying PBB-P2. This research employ quantitative approach with survey method. The primary data of this research was acquired through the distribution of questionnaires that were measured using 1-5 Likert scale. The data gathering technique in this study is purposive sampling with 60 respondents from PBB-P2 Taxpayers in Semarang Regency. The data analysis technique used is multiple linear regression. The data is processed using SmartPLS 4.1.1.4 software. The results demonstrate that the variables of tax punishments and tax services have a favorable and significant effect on PBB-P2 taxpayer compliance, whereas the variable of tax incentives has no significant effect. All independent variables have direct effect on PBB-P2 taxpayer compliance. These results strengthen the conclusions about the function of tax sanctions and tax services in creating taxpayer trust and affecting the compliance of PBB-P2 taxpayers.
Co-Authors Dwi Astutik Edwin Zusrony