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All Journal JURNAL PENDIDIKAN TAMBUSAI JABE (Journal of Applied Business and Economic) Jurnal Akuntansi Bisnis Jurnal Riset Entrepreneurship Jurnal Neraca Peradaban JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Locus Penelitian dan Pengabdian JURNAL PENDIDIKAN DAN BISNIS Jurnal Pengabdian Masyarakat Formosa (JPMF) Media Riset Bisnis & Manajemen Gemilang: Jurnal Manajemen dan Akuntansi JAATB Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Faedah: Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Jurnal Kajian Ekonomi dan Manajemen Indonesia Jurnal Ekonomi, Manajemen, Akuntansi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Arigawati, Desy
Universitas Panca Sakti Bekasi
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Physics Public Health Social Sciences Other

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Journal : JAATB

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THE INFLUENCE OF INCOME LEVEL, TAX KNOWLEDGE, AND TAX PENALTY ON TAXPAYER COMPLIANCE IN PAYING LAND AND BUILDING TAXES IN THE TELAGA ASIH VILLAGE AREA, WEST CIKARANG, WEST JAVA Rahmatullah; Suryati, Adelina; Arigawati, Desy
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 3 No 2 (2024): Edisi September 2024
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v3i2.471

Abstract

This study aims to identify the factors influencing taxpayer compliance in paying land and building tax in the Telaga Asih Village, Cikarang Barat Subdistrict, West Java. Therefore, the purpose of this research is to evaluate and analyze the factors affecting tax compliance in the Telaga Asih Village area, West Cikarang Subdistrict, West Java. The study employs a multiple linear regression model using SPSS software version 23. Data were collected through the distribution of questionnaires to taxpayers who are obligated to pay land and building tax in the Telaga Asih Village area of Cikarang Barat Subdistrict, West Java. The sampling technique was conducted using random sampling, resulting in 60 respondents who are taxpayers in the Telaga Asih Village area with a duty to pay land and building tax. The results indicate that income level, tax knowledge, and tax penalties have a significant impact on taxpayer compliance in paying land and building tax.
Co-Authors Adam Desvian Muhidin Adelina Suryati Ahmad Rofiq Amri Alfian Dewangga Purba Andini, Widya Sari Anggreini, Inddah Wulandari Anisa Rahma Desi Arjun Ananda T Azahra, Fitri Cahyadi Yusuf Hidayat Darmayanti, elis Dina Novita Elma Apriyani Elma Apriyani Elmira Siska Endro Pratomo Erli Tyas Linggawati Fadilla, Yulianti Fauzian, Dimas Arya Galang Fardian Galang Fardian Herawati, Iis Dewi Iis Dewi Herawati Inddah Wulandari Anggreini Julaeha NB, Meila Siti Kardinah Indrianna Meutia Karpi andriyansah Laia, Bazatulo Linggawati, Erli Tyas Lubis, Nisa Aliya Yahya Manullang, Rohana Mariana Hakim Riandi Marieta Soehaoni Halawa Merintan Berliana Simbolon Merintan Berliana Simbolon Mitra, Yenni Muhammad Rosidi Mulyono Mulyono Nandicka, Fatimah Azzahra Natalia Titik Wiyani Natalia Titik Wiyani Nugroho, Moh. Taufan Nurhayati, Rizfna Putri, Estiatma Caraolia Putri, Nabila Hertina Rachel Octavia Rachmat Pramukty Rahmalia, Putri Rahmatullah Rahmatullah Rahmatullah Ramadhanti, Adinda Naia Rangkuti, Alfi Syahri Renanda, Renanda Riandi, Mariana Hakim Rizal Abdillah Rohana Manullang Safitri, Anggita Indah Saryo Widodo Sembiring, Kiryoto Simbolon, Merintan Berliana Sukma, Mutiara Suryati, Adelina Susanti, Anjar Tabah Siregar Umiyati Snae Wahyu Ramadhan Wastam Wahyu Hidayat Wati, Erna Elsa Wiyani, Natalia Titik Yostra Herdiawan Yusi Risdaini Yusi Risdaini Zai, Selvian