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All Journal Measurement : Jurnal Akuntansi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Management Studies and Entrepreneurship Journal (MSEJ)
Budi Asmarawati
Politeknik YKPN
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Measurement : Jurnal Akuntansi

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Pengetahuan Pajak, Pelayanan Pajak, Sanksi Pajak,Kesadaran Wajib Pajak, Dan Sosialisasi Pajak Dan Kepatuhan Pembayaran Pajak Bumi Dan Bangunan Sapto Bayu Aji; Budhi Purwantoro Jati; Budi Asmarawati
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 18, No 1 (2024): MEASUREMENT : JURNAL AKUNTANSI JUNI 2024
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v18i1.6297

Abstract

This study aims to determine and analyse the effect of tax knowledge, tax services, tax sanctions, and taxpayer awareness on taxpayer compliance in paying land and building tax. The object of research is land and building taxpayers in the Special Region of Yogyakarta. The sample in this method uses purposive sampling. The research uses quantitative data methods obtained by distributing research questionnaires directly to 120 respondents as Land and Building Taxpayers. The test results show that tax knowledge, tax services, tax sanctions, and taxpayer awareness have no effect on taxpayer compliance in land and building tax payments. While tax socialisation affects taxpayer compliance in the payment of land and building tax.
Co-Authors Budhi Purwantoro Jati Hasan Subagyo Hermada Dekiawan Ronowati Tjandra Sapto Bayu Aji