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All Journal International Journal of Applied Business and International Management
Christopher Siwi
Faculty Economics, Universitas Negeri Manado
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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The Effect of Income and Tax Knowledge upon Taxpayer Compliance in Paying Land and Building Tax in Pulutan Village Christopher Siwi; Stanny S. Rawung; Maya Salindeho
International Journal of Applied Business and International Management 2020: IJABIM STUDENTS EDITION, AUGUST 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (153.454 KB) | DOI: 10.32535/ijabim.v0i0.875

Abstract

This study aims to determine the effect of income and tax knowledge upon taxpayer compliance in paying Land and Building Tax in Pulutan Village. This study made use a quantitative approach with 75 samples. Data were collected through questionnaires and documentations. The results of the study were analyzed with multiple linear regression analysis. This study indicates that: (1) there is a positive and significant effect of income on tax compliance in paying Land and Building Tax in Pulutan Village; (2) there is a positive and significant effect of tax knowledge on tax compliance in paying Land and Building Tax in Pulutan Village; (3) there is a positive and significant effect of income and tax knowledge on tax compliance in paying Land and Building Tax in Pulutan Village.
The Effect of Income and Tax Knowledge upon Taxpayer Compliance in Paying Land and Building Tax in Pulutan Village Christopher Siwi; Stanny S. Rawung; Maya Salindeho
International Journal of Applied Business and International Management 2020: IJABIM STUDENTS EDITION, AUGUST 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v0i0.875

Abstract

This study aims to determine the effect of income and tax knowledge upon taxpayer compliance in paying Land and Building Tax in Pulutan Village. This study made use a quantitative approach with 75 samples. Data were collected through questionnaires and documentations. The results of the study were analyzed with multiple linear regression analysis. This study indicates that: (1) there is a positive and significant effect of income on tax compliance in paying Land and Building Tax in Pulutan Village; (2) there is a positive and significant effect of tax knowledge on tax compliance in paying Land and Building Tax in Pulutan Village; (3) there is a positive and significant effect of income and tax knowledge on tax compliance in paying Land and Building Tax in Pulutan Village.
Co-Authors Maya F. S. Salindeho Stanny Sicilia Rawung