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All Journal Sains: Jurnal Manajemen dan Bisnis Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Manajemen STIE Muhammadiyah Palopo EAJ (ECONOMICS AND ACCOUNTING JOURNAL) STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Pengabdian kepada Masyarakat International Journal of Economy, Education and Entrepreneurship (IJE3) Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) International Journal of Engagement and Empowerment (IJE2) Jurnal Abdimas Bina Bangsa Jurnal Ekonomi Indonesian Collaboration Journal of Community Services (ICJCS) International Journal of Multidisciplinary Research and Literature (IJOMRAL) Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside National Conference on Applied Business, Education & Technology (NCABET) JURNAL EKONOMI BISNIS DAN MANAJEMEN Ekalaya : Jurnal Ekonomi Akuntansi Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Ekonomi Bisnis dan Manajemen Bhinneka Multidisiplin Journal JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Raden Irna Afriani
Universitas Bina Bangsa, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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Journal : Jurnal Ekonomi Bisnis dan Manajemen

 1 
PENGARUH PENGETAHUAN PAJAK, SISTEM PEMBAYARAN ONLINE DAN TINGKAT PENGHASILAN TERHADAP PENERIMAAN PAJAK BUMI DAN BANGUNAN DENGAN SANKSI PAJAK SEBAGAI VARIABEL MODERASI Aefa Indriany; Dini Martinda Lestari; Raden Irna Afriani
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 2 No. 4 (2024): Oktober
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v2i4.923

Abstract

PBB is a tax whose revenue and arrange are carried out by the local government. The PBB revenue that does not even reach the target is currently a concern for the Serang Regency Government. This study aims to determine the effect of tax knowledge, online payment systems and income levels on tax revenues. And then to determine the moderating effect between tax knowledge, online payment systems and income levels on PBB revenues. The method used quantitative with a causal associative approach. The population are taxpayers who get SPPT as many as 410,478. The samples was determined by the Solvin formula as many as 100 respondents. The data analysis method used Moderated Regression Analysis using SmartPLS 4.0. Based on the results, the t-value is greater than 1.96 and the significance value of p-values is less than 0.05 so that partially tax knowledge, online payment systems, and income levels have a positive and significant effect on PBB revenue and the role of tax penalties can increase the influence of tax knowledge, online payment systems, and income levels have a significant effect on PBB revenue. So the conclusion is tax knowledge, online payment system, and income level have a significant effect on PBB revenue. Tax penalties are proven to positively moderate the influence of the three independent variables on PBB revenue.
Co-Authors Ade Samsinar Adien Nurdiansyah Aefa Indriany Agung Ramadhan Ahmad Mukhlis, Ahmad Ahmad Suherman Ailia setianingsih Aldi Fatwa Ali Andika Deva Yani Anggi Nur Aisah Angrian Permana, Angrian Anjelena , Reni Aprilia, Reina Rianjani Ardi Hidayat Arianti, Holifah Arta Rusidarma Putra Asih, Mila Assyifa Assyifa Azizah Azizah Azkal Azkiya BAHITS, ABDUL Citra Wati Dian Ayu Safitri Dini Martinda Lestari Elsi Afriani Emil Dahlia Wiguna Esti Safitri Eti Kuryati Fadilla Aprilia Ningsi Fahad Febriyanti, Afi Nurul Firmansyah , Adrian Azril Flora Feby Albinarti Friska Lia Imelda Gatot Hartoko Gemilang, Sandra Hafidz Hanafiah Hakim, Muhamad Zidan Handayani, ⁠Novi Holilah, Futri Alaida I Komang Wahyu Wiguna Idayu, Riyanthi Ihwan Satria Lesmana Ihwan Satria Lesmana Iis Suryanah Ina Khadijah Ina Khodijah Ina Khodijah Ina Khodijah Irma Nurmala Dewi Jannah, Mariyatul Jayawarsa, A.A. Ketut Khadijah, Ina Khaeruman Khodijah, Ina Khofiyah, ⁠Uswatun Komarudin, Mochamad Fahru Leni Triana LENI TRIANA, LENI Listiawati Listiawati Listiawati Listiawati Listiawati Listiawati Luvena Luvena M. Husni Maidani, Maidani Mardianti, Siti Meida, Dedeh Mochamad Fahru Komarudin Mochamad Fahru Komarudin Mohamad Husni, Mohamad Muhammad Saleh Mulani, Ratu Emillyan Munsiroh, Munsiroh Nadiputri, Adzra Qonita Nindi Yuliyanti Novi Handayani Novi Handayani Nugraha, Bagas Muda Nugrahini Kusumawati Nur Fadillah, Nur Nur Sri Udayani Nurfitriana, Rian Oktaviani, Vina Oktavitri, Yollanda Patia, ⁠Gina Puspa, Rani Raihan Alhaidar Ramadhan, Akkas Ramadiansyah, Dony Rani Puspa Ratu Sifa Ni’mah Rendi Rendi Rika Kartika Rika Kartika RIKA KARTIKA Riyan Hidayat Rizki Badrussalam Rohmadona, Awanda Romli, Ombi RR. Ella Evrita Hestiandari Rukayah Rukayah Rukayah Rukayah Rustandi, Tata Ryan Pratama Ryzkiansyah, Ryan Safara, ⁠Fajarwati Sefyanti , Hanna Sopan Sihabudin Sopiyatul Jamilah Sri Mulyono Suflani Sumarsid Sumarsid Surachman Surachman Surachman Surachman Surachman Surachman Surachman, Alif Sutendi, Dedi Suwaroh, Suwaroh Syech Idrus Tia Fitria Saumi Tri Apriani, Tri Tuti Solehan Ulfi Jefri Umam, ⁠Gausul Umayah, Umi Kulsum Wahyu Widodo Yollanda Octavitri Yuliah Yuliah Yuliah Yuliah Yuliah Yuliah, Yuliah Yuliana Yuliana ⁠Iqbal, ⁠Iqbal