Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM)
Indah Lia Pupsita
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Sikap, Pelayanan, Kesadaran Wajib Pajak Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Dian Pertiwi; Iing Lukman; Indah Lia Pupsita
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 6, No 1 (2017): Volume 6 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.146 KB) | DOI: 10.33024/jeram.v6i1.2132

Abstract

Income taxes are one state revenues significantly affect development in Indonesia.Taxes are one source of financing development in order to improve society. There aredifferent types of taxes to the community however, from some of which tax on land andbuilding is a type of tax and strategic potential as a source of state revenue in order to financethe implementation of government and development. This study aims to determine the effectof attitudes, Services, Awareness and Knowledge of Taxation Taxpayer Against TaxpayerCompliance In Pay Tax And Building. The analytical method used in this research is multiplelinear regression analysis using SPSS Version 20. The population in this study is a mandatoryproperty tax registered at the district office Bangko Merangin regency, Jambi. The number ofcompulsory tax on land and buildings by 5117 taxpayers in 2015. The sample in this studywere 100 respondents with incidental Sampling methods. The findings in this study indicatethat the attitude of the taxpayer, the taxpayer awareness and knowledge of taxation have asignificant impact on tax compliance in paying property taxes as well as tax service factors donot significantly influence taxpayer compliance in paying property taxes.
Co-Authors Dian Pertiwi Iing Lukman