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Hambani, Susy
Fakultas Ekonomi Universitas Djuanda
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Veterinary Other

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Pengaruh Tingkat Pendapatan Wajib Pajak, Sanksi Pajak dan SPPT Terhadap Kepatuhan Wajib Pajak PBB-P2 Fifi Nur Fitri Zakiyah; Susy Hambani; Yoyok Priyo Hutomo
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 2 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i2.5073

Abstract

The rural and urban land and building tax (PBB-P2) is one of the potential and strategic taxes to be a source of regional income because the revenue from PBB-P2 is mostly used for regional expansion and improvement. Therefore, it is very important to make efforts to maximize PBB-P2 revenue. The realization of PBB-P2 in Bogor Regency in 2020-2023 continues to increase, but in contrast to the realization of PBB-P2 in Cigombong District, Bogor Regency in 2019-2023, there has been a drastic decrease. The purpose of this study is to find out the factors that affect the compliance of PBB-P2 taxpayers by including trust in the government as a moderation variable. The method used is quantitative with data analysis using Structural Equation Modeling (SEM) with Partial Least Squares (PLS). The number of samples in this study is 190 respondents. The results of the study showed that the level of taxpayers' income had no effect on the compliance of PBB-P2 taxpayers, while tax sanctions and SPPT had an effect on the compliance of PBB-P2 taxpayers. Furthermore, trust in the government is not able to moderate the influence of income levels, tax sanctions, and SPPT on the compliance of PBB-P2 taxpayers.
Co-Authors Abdullah Zamasari Ade Budi Setiawan Afifah, Maranti Agnes Wakei Alfiyah Alfiyah Khanza Alma Nurul Febrianti An Nisa Fitriyani Andini Andini Rahmawati Andy Lasmana Andy Lasmana Asih Lestari, Asih Assyifa Assyifa Melani Aziz, Ayi Jamaludin Cindriyanti Defriani, Hartika Dina Nurul Angelina Harahap Dwi Salma Nur Islami Edi Priyono Eka Yulyanti, Yurika Fadilla Syahrani Falsa Mulia Falsa Mulia Faradina Husna Khatami Farizka Susandra Fe, Didi Fifi Nur Fitri Zakiyah Fira, Syafira Agnita Aulia Firlian Janiati Fitra Weli Galih Saputra, Galih Harefa, Efaluas Hendriyan Taofik Hutomo, Yoyok Priyo Ifan Setiawan Indra Cahya Kusuma Indra Kusuma Listiawati, Tia Maria Magdalena Maria Magdalena Melani Maria Ulfa Mariani, Nur Azizah Mas Nur Mukmin Megan Asri Humaira Melani , Maria Magdalena Muhammad Iksal Ilham Mutiara Sibarani Nufharistiara, Alya Nur Afni Fitria Ningsih Nurul Hidayah, Asshafa Dwia Raden Faiz Mustofa Ramadianti, Ramadianti Riana Rizkiyanti Rizky Pebriansyah Roestamy, Martin Rohmat Saepul Anwar Saepul Anwar Sekar Ayu Ningrum Sendy Pratama Setiawan, Angga Permana Siti Utari Suciati, Laras Sudarijati Tini Kartini Veranika Eka Agustin Warizal Warizal , Warizal Wulan Permatasari Yola Fitria Ramadanti Yoyok P.Hutomo Zamasari