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All Journal Jurnal Aplikasi Akuntansi Journal Of Management Science (JMAS) Value: Jurnal Manajemen dan Akuntansi Jurnal Ilmiah Edunomika (JIE) Jurnal Kewarganegaraan Jurnal Ekonomi Jurnal Bina Bangsa Ekonomika Jurnal Suara Pengabdian 45 Jurnal Visi Manajemen (JVM) Journal of Economic and Management (JECMA) Journal of Accounting and Finance (JACFIN) Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia JAMU : Jurnal Abdi Masyarakat UMUS Journal of Law, Education and Business JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling
Dumadi Dumadi
Faculty Of Economics And Bussines, Muhadi Setiabudi University, Brebes, Indonesia
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Journal : Jurnal Bina Bangsa Ekonomika

 1 
PENGARUH PELAYANAN PERANGKAT DESA, TRANSPARANSI PENGGUNAAN DANA DESA, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN DESA LUWUNGRAGI Safira Utami; Dumadi Dumadi; Yenny Ernitawati
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.620

Abstract

Tax compliance is defined as when a taxpayer fulfills all tax obligations and exercises his or her tax rights. This study aims to find empirical evidence about the factors that affect the compliance of land and development taxpayers. The factors tested in this study are village apparatus services, transparency of village funds, and taxpayer awareness. The population of this study is all taxpayers of Luwungragi Village, Brebes Regency. This sample was selected by a non-probability technique. The number of samples from this study is 97 taxpayers. The data analysis used is a data quality test which includes validity and reliability testing, a classical assumption test which includes a normality test, multicollinearity, heteroscedasticity, and autocorrelation test. The hypothesis test uses multiple linear regression techniques, persial significance test (t-test), simultaneous test (F test) and determination coefficient (R2). The results of the study stated that partially village apparatus services have a significant positive effect on taxpayer compliance, transparency in the use of village funds has a significant positive effect on taxpayer compliance, taxpayer awareness has a significant positive effect on taxpayer compliance, and simultaneously village apparatus services, transparency in the use of village funds, and taxpayer awareness have a significant effect on taxpayer compliance
Co-Authors Afti Sulastri Amelia Sholeha Andi Yulianto Anisa Sains Kharisma Ayu Ainunnisa Bambang Kuryanto Dewi Safitri Dwi Harini Dwi Harini Ely Supratin Findhy Dwita Kumala Firdausa Nuzula Hendri Sucipto Hidayatai Cahyani Eka Putri Hilda Kumala Wauandari Hilda Kumala Wulandari Hilda Kumala Wulandari Hilda Kumala wulandari Ika Novita Ardelia Ikhwan, Syariefful Indah Dewi Mulyani Indah Dewi Mulyani Indah Dewi Mulyani Indah Indah Indah Lestari Indriyani, Azizah Irna Roseniati Roseniati Ismi Nur Kholifah Iza Azkiah Jalaliah Jalaliah Khalid Iskandar Laila Putri Setia Arti Lili Nur Intan M. Badrun Zaman M. Ibnu Nasirin Maftukhin Maftukhin Maftukhin Maftukhin Ma’rifatul Indra Oktaviani Melly Pitria Indriani Muhammad Syaifulloh Mulyamin Mulyamin Nasiruddin, Nasiruddin Noviana Dewi Nur Afridah Nur Khojin Nurul Imanul Qur’an Otong Saeful Bachri Putri Novia Sari R.M. Herdian Bhakti Riono, Slamet Bambang Ririn Widia Astuti Roikhatun Mawah Roni Roni Safira Utami Sholikha Puji Astuti Siti Adelah Sofiyati Siti Rofiqoh Solikhin Titi Rahmawati TITI RAHMAWATI Tiya Aryana Umisara, Elinda Uswatun Hasanah Veronika Hutapea Windy Girmaliya Wiwi Nur Aisyah Yenny Ernitawati