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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Manajemen Terapan dan Keuangan Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Jurnal Ilmiah Binaniaga Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton TECHNOBIZ : International Journal of Business Jurnal Riset Terapan Akuntansi EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Rural and Urban Community Empowerment Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Journal of Management Entrepreneur and Cooperative Jurnal Pengabdian Masyarakat Journal of Community Empowerment Jurnal Wicara Desa
Febrianti, Devi
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton

 1 
Taxpayers Comply in Paying Land and Building Taxes (Case Study in Lamongan Regency) Putro, Guruh Marhaenis Handoko; Devi Febrianti; Amrizal Imawan; Ira Megasyara; Ninik Mas'adah; Suryani Yuli Astuti
Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Vol. 10 No. 1 (2024): Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton
Publisher : Lembaga Jurnal dan Publikasi Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/pencerah.v10i1.4900

Abstract

Taxes are one of the largest sources of state income. All citizens will benefit from the tax function. Recently, a lot of tax fraud has emerged among taxpayers. This research aims to determine the influence of understanding, level of trust in the government, community income, awareness and tax sanctions on taxpayer compliance in paying land and building taxes in Lamongan Regency. Lamongan Regency The object of this research is a village in Lamongan Regency. This research was conducted on 100 respondents using a simple random sampling method, namely Land and Building Taxpayers. This research uses a quantitative descriptive approach with associative research methods. Data collection was carried out by distributing questionnaires and data analysis using multiple linear regression. The research results show that the variables of understanding, level of trust in the government, and tax sanctions have no effect on taxpayer compliance in paying PBB, while people's income and awareness influence taxpayer compliance in paying PBB.
Co-Authors Abdul Kadir Jaelani Adri Wihananto Agasta, M. Dovan Yulian Akbar, Najikhul Amrizal Imawan Anisah, Al Khoridatul Anugrah, Meilinda Dwi Astuti, Suryani Yuli Ayunda, Nimas Bokhari, Khairiati Dermawan, Muhammad Farhan Edy Firza Erfan, Rabbil Evada Dewata Dewata Fajriyah, Naza Rahma Farihatul Bait, Jennifer Farisa, Sofi Alya Fauziyah, Galis Nurul Firnanda, Risma Difa Hadi, Ibadurrahman Al Handoko Putro, Guruh Marhaenis Hasdi, Vipin Shelina Holyness Nurdin Singadimedja Imawan, Amrizal Indah Tri Purwanti Ira Megasyara Isumarni, Isumarni Jauhari, Hadi Jumiati Jumiati Kirani, Septya Ninda M.A. Muazar Habibi Mas'adah, Ninik Maulida, Putri Maza, Angelica Al’maliki Saliha Mei Fita Asri Untari Mustanir, Ahmad Nafis, Rafidatun Naskhi, Rifqi Ahmad Sandi Nikmatus Sholikha, Nikmatus Ningtiyas, Clara Trininta Ayu Ninik Mas'adah Nurhalizah Nurhasanah Nurhasanah Nurlaelah Nurlaelah, Nurlaelah Nurwidah, Andi Oktarini, Kurnia Widya Oktaviani, Arida Putra, M. Dwi Putri, Dewi Arimbi Tri Jaya Putri, Lisa Feby Meliana Putro, Guruh Marhaenis Handoko R Kasau, Nurzin Rahmanisyah, Suci Rohimah, Sania Isti Rumiri Rotua Aruan, Rumiri Rotua Salsabila, Zakia Malika Salsabilah, Imroatus Salsabilla, Zhalva Saputri, Ulfah Tika Septiabuyani, Olvi Shobirin, Irgi Siti Khusnul Khotimah, Siti Khusnul Sukarso, AA. Suryani Yuli Astuti Suyitno Suyitno Tamrin, Muh Utama, Andi Putra Wahyuningsih, Yulie Wibowo, Muhammad Arif Wicaksono, Gelora Habibie Winata, Wiyorika Septia Wisnu Wardana, Aris Yayuk Astuti Yuliana Sari Zaki Baridwan Zulkifli