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Sinta Herliana
Universitas Sains dan Teknologi Komputer
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Kesadaran Wajib Pajak, Kebijakan Pajak, Persepsi Wajib Pajak, Sanksi Pajak terhadap Kepatuhan Pajak Bumi dan Bangunan di Kelurahan Korowelanganyar Sinta Herliana; Munifah Munifah
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 4 (2026): (Oktober) Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v5i4.7756

Abstract

This study aims to determine and analyze the simultaneous influence of taxpayer awareness, tax policy, taxpayer perception, and tax sanctions on compliance regarding the Land and Building Tax (PBB). A quantitative approach was employed, utilizing descriptive statistics for data analysis. The study population consisted of 93 PBB taxpayers in Korowelanganyar Village. Non-probability sampling, specifically the purposive sampling method, was used. The results indicate that taxpayer awareness has a positive and significant effect on taxpayer compliance; this is evidenced by a calculated t-value of 2.968 (exceeding the t-table value of 1.987) and a significance value of 0.004 (< 0.05). Tax policy also has a positive and significant effect on PBB taxpayer compliance, evidenced by a calculated t-value of 4.374 (exceeding the t-table value of 1.987) and a significance value of 0.000 (< 0.05). Taxpayer perception has a positive and significant effect on PBB taxpayer compliance, with a calculated t-value of 5.289 and a significance value of 0.000 (< 0.05). Tax sanctions have a positive and significant effect on PBB taxpayer compliance, evidenced by a calculated t-value of 4.655 (exceeding the t-table value of 1.987) and a significance value of 0.000 (< 0.05). Collectively, taxpayer awareness, tax policy, taxpayer perception, and tax sanctions have a positive and significant simultaneous effect on PBB taxpayer compliance. This is evidenced by the F-test results, which show a calculated F-value of 25.910 exceeding the F-table value of 2.48 with a significance level of 0.000 < 0.05.
Co-Authors Munifah Munifah