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p-Index From 2021 - 2026
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All Journal Escalate : Economics and Business Journal
Sukristanta
Universitas AKI Semarang
Economics, Econometrics & Finance

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The Influence of Tax Knowledge, Tax Sanctions, and Service Quality on Land and Building Tax Compliance in Semarang City Fauzan Akmal Setiawan; Sukristanta
Escalate : Economics and Business Journal Vol. 4 No. 02 (2026): Escalate: Economics and Business Journal
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v4i02.613

Abstract

Land and Building Tax is one of the sources of regional revenue that supports development, while its realization in Semarang City fluctuated during 2022–2024. This study aims to analyze the influence of tax knowledge, tax sanctions, and service quality on land and building taxpayer compliance in Semarang City. The study uses a quantitative approach with a survey method involving 108 land and building taxpayers who have or regularly pay Land and Building Tax. Data were collected using a five-point Likert scale questionnaire and analyzed using descriptive statistics, validity and reliability tests, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination. The results indicate that tax knowledge, tax sanctions, and service quality each have a positive and significant effect on land and building taxpayer compliance, while the three variables simultaneously have a positive and significant effect. The model has an Adjusted R Square of 75.5%, indicating that the three independent variables explain 75.5% of the variation in taxpayer compliance, while the remaining 24.5% is explained by other factors outside the model. These findings indicate that tax knowledge, tax sanctions, and service quality are associated with land and building taxpayer compliance in Semarang City
Co-Authors Fauzan Akmal Setiawan