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All Journal El-HARAKAH : Jurnal Budaya Islam Abjadia, International Journal of Education Journal of Natural Sciences and Mathematics Research Jurnal Pertanian Terpadu Arabi : Journal of Arabic Studies Arabiyatuna : Jurnal Bahasa Arab Al-Jinayah: Jurnal Hukum Pidana Islam Jurnal Teknik Pertanian Lampung (Journal of Agricultural Engineering) Al-Madrasah: Jurnal Ilmiah Pendidikan Madrasah Ibtidaiyah Zeta - Math Journal ILTIZAM Journal of Sharia Economic Research Jurnal Teknologi Pertanian Andalas Literasi : Jurnal Ilmu Pendidikan JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Agritechno Asia Pacific Fraud Journal Jurnal ABDINUS : Jurnal Pengabdian Nusantara International Journal of Arabic Language Teaching IJALT Indonesian Journal of Innovation Studies Indonesian Community Journal Es-Syajar:Journal of Islam, Science and Technology Integration Jurnal Ekonomi, Akuntansi dan Perpajakan KIC SENMEA Prosiding Simposium Nasional Manajemen dan Bisnis Masyarakat Berkarya: Jurnal Pengabdian dan Perubahan Sosial JIS Siwirabuda (Jurnal Ilmiah Sains Sosial, Kewirausahaan dan Kebudayaan) Al-Irfan: Journal Of Arabic Literature and Islamic Studies Senarai Kearifan Lokal Akuntansi
Faisol Faisol
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Pengaruh Kesadaran, Pengetahuan Perpajakan, Sanksi Pajak, dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan Marshela Dewi Setyowati; Puji Astuti; Faisol Faisol
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 2 (2026): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i2.2295

Abstract

This study aims to analyze the effect of taxpayer awareness, tax knowledge, tax sanctions, and tax service quality on taxpayer compliance in paying land and building tax in Kepel Village, Ngetos District, Nganjuk Regency. The research problem is based on the phenomenon of low taxpayer compliance in paying land and building tax, where preliminary survey results indicated that many taxpayers still delayed payments beyond the due date set on September 15. This study employed a quantitative approach with an associative research design. The population consisted of all land and building taxpayers in Kepel Village, Ngetos District. The sampling technique used was simple random sampling with a total of 98 respondents determined using the Slovin formula. The data analysis technique applied in this research was SEM-PLS (Structural Equation Modeling – Partial Least Squares) using SmartPLS 3.0 software. The analysis included the measurement model (outer model), consisting of convergent validity, discriminant validity, and reliability tests, as well as the structural model (inner model), consisting of the coefficient of determination (R-Square), significance testing (bootstrapping), effect size testing (f²), predictive relevance testing (Q²), and model fit testing. The results showed that taxpayer awareness had a positive but insignificant effect on taxpayer compliance, while tax knowledge, tax sanctions, and tax service quality had positive and significant effects on taxpayer compliance. Simultaneously, the variables of taxpayer awareness, tax knowledge, tax sanctions, and tax service quality were able to predict taxpayer compliance effectively.
Co-Authors Abdul Kholiq Ahmad Wahyudin Ali Haidar Amin Tohari Anas, Zulviar Arisang, Irdianty Asrofik, Asrofik Astutik, Aprilia Nur Ayu Paramitha, Dyah Badrus Zaman Bambang Haryadi Budiyono Budiyono Citra Lutfia CM, Taqyuddin ibnu syafi'i Darasita, Yesi Devanty, Pipit Ritma Dewi Chamidah Diah Nurdiwaty Dian Kusumaningtyas, Dian Erwin Mahrus Faiza, Danish Gunawan, Hamzah Habibah, Siti Nur Hasanah, Sarmiatul Hasyb, Muh Thahihal Jahidul Hermansyah Hermansyah Huda, Koirul Ibrahim, Faisal Mahmoud Adam Indra Suwanto, Indra Irawati, Rika Jepri Iswahyudi, Anggi Pradhita Jayanti, Bella Dwi Joko Suryanto Khirdany, Elvin Nury Krifiahurrohamah, Tyas Karmaylia Laili Agustin, Maya Larasati, Adelya Dwi Linawati Linawati M. Fariz Fadillah Mardianto Maghfiroh, Ananda Lailatul Mahu, Jeryandy Putra Malik, Arif Jamaludin Mamluatul Hasanah Marshela Dewi Setyowati Mashudi Mashudi Maulana, Arifin Maulida, Oktavianti Mubarok, M. Rizky Murdiono Murdiono, Murdiono Nida Husnia Ramadhani Nizarul Alim, Mohammad Nur Hasaniyah Nurhadi Nurhidayah, Alifah Paga, Bertha Ollin Parjiyana Parjiyana, Parjiyana Prasetya, Lambang Prima, Yogas Andi Puji Astuti Puji Astuti Puspita, Erna Ratih Kumalasari Niswatin Rinda Eka Mulyani Riska Putri Rosydah, Amelia Azza Saat, Abdus Samsul Bachri, Samsul Saputra, Riski Janu Sari, Devi Rafika Setyowati, Marshela Dewi SIGIT PUJI WINARKO Siti Musyarofah Situngkir, Risma Sofiyanto, Sofiyanto Solikah, Mar’atus Sri Wahyuni Sugeng Sugeng Suhardi Suhardi Suyudi, Chevy Ning Syaiful Mustofa Tony Yulianto Uril Bahruddin, Uril Widiawati, Hestin Sri Wijaya, Mendra Yandri Radhi Anadi Yudistira, Ira Yusuf, Marwah ZAHRAH, FATIMATUZ Zulviar Anas