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All Journal Jurnal Samudra Ekonomika
Reza Radhi Anshari
Fakultas Ekonomi, Universitas Harapan Medan, Medan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH PENGETAHUAN, SANKSI, PELAYANAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KECAMATAN MEDAN TUNTUNGAN Reza Radhi Anshari
Jurnal Samudra Ekonomika Vol 5 No 1 (2021)
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jse.v5i1.3439

Abstract

This research aimed to find out the effect of tax knowledge, tax penalties, tax services and taxpayers’ awareness on taxpayers’ obligation in paying Land and Building Tax (PBB) in Kecamatan Medan Tuntungan. The samples in this reseach were 100 individual taxpayers registered in the region of Kecamatan Tuntungan. Data analysis technique was multiple linear regression analysy. The result of the reseach showed that tax services and taxpayers’ awareness had significant effect on taxpayers’ obligation. Meanwahile tax knowledge and tax penalties had no significant effect on taxpayers compliance.
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