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Prodi Kebidanan Magetan Poltekkes Kemenkes Surabaya
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Journal : Innovative: Journal Of Social Science Research

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Pengaruh Sikap, Kesadaran Wajib Pajak, Insentif Pembayaran PBB, dan Pengetahuan Perpajakan terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan Natalia, Natalia; Subagyo, Subagyo
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.19676

Abstract

The purpose of this study is to examine the effect of attitude, taxpayer awareness, PBB payment incentives, and tax knowledge on taxpayer compliance in paying land and building tax. In this study, the author uses a snowball sampling technique is where researchers start with several initial respondents who meet the research criteria and then ask respondents to recommend other respondents who also meet the criteria. Data were obtained by distributing questionnaires to taxpayers in DKI Jakarta and will be processed using SPSS version 25. The results will determine that the effect of taxpayer awareness, PBB payment incentives, and tax knowledge significantly affects taxpayer compliance in paying land and building tax, but attitudes do not significantly affects taxpayer compliance in paying land and building tax.
Co-Authors Achmad Murdiono Achmad Slamet Adirinekso, Gidion Afwan Hariri Agus Sabdono Agus Triyanto Agus Wahyudin Ahmad Fudholi Ahmad, Nasarudin Ali Djunaedi Aliami, Sri Amanah, Roudhotul Amin Yusuf Anas, M. Andi Basuki, Andi Andi Rahadiyan Wijaya, Andi Rahadiyan Andi Suhardiyanto Andi.R. Wijaya Ari Gunawan Arifin, Muhammad Subhan Arifudin Idrus Asmarani, Kartika Assa, Adrie Frans Bambang Ekanara Bambang Siswanto Bayu Kristanto, Septian Burhanudin, Moch Arif Burhanudin, Moch Arif Buyung Adi Dharma Catyaningsih, Riyatmi Damayanti, Elok Deni Iskandar Dewajani, Heny Dian Tri Kusumawati, Ois Dian Tri Kusumawati, Ois Diana Frederica Djohar Maknun Donatus Hendra Amijaya Dwi Budi Santoso Dwi Wulandari Eka Desy Purnama Ermawan Susanto Eva Banowati Fadia Zen Farid Imam Nurhadi Filianti, Filianti Fitraini Fitraini GESTY ERNESTIVITA Hadwi Prihatanta Hakimah, Ema Hamdan Tri Atmaja Handayani, Sri Hariyono Hariyono Herni Kurniawati Hery Purnomo Iskandar, Victor Lamberto Jayusman Jayusman Juhadi Juhadi Komarudin, Udin Kusman, Kusman Kusumaningtyas, Nisa Lulu Nurul Istanti Lusiani, Cucuk Evi Madziatul Churiyah Margono Margono Martien Herna Susanti Martitah Martitah Mat Said, Dalila Miswanto Miswanto Mochamad Muchson Mohamad Anis, Mohamad Muntari, Witi Muntari Muntari, Witi Muntari Nadapdap, Gindo Natalia Natalia Nirmala, Annisa Najla Noferiman Zai, Petrus Noorden, Zulkarnain Ahmad Novie Susanto Nurul Ainna, Nurul Oktavia Oktavia Prayitno Prayitno Priyanto, Agustinus Sugeng Putri Nur Fitria, Putri Nur Putri, Cinthya Ruhanto Putut Har Riyadi Rajani, Ahmad Ramadhanti, Ramadhanti Ratih Setyaningrum Retno Indriartiningtias Riwayatiningsih, Rika Romadhon Romadhon Rr. Forijati -, Rr. Forijati S.Pd. M Kes I Ketut Sudiana . Safitri, Anissa Fauzijah Rizky Safitri, Anissa Fauzijah Rizky Sakdiyyah, Dewi Ayu Saputra, Tri Adi Septian Bayu Kristanto Sismadiyanto Sismadiyanto Sri Rulianah, Sri Sudiami, Dinok Sugiono Sugiono Suparmin Suparmin Susanta, Putu Adi Suwito Eko Pramono Syafruddin, Afis Baghiz Teguh Supriyanto Tengku Riza Zarzani N Tinton Dwi Atmaja Totok Sumaryanto, Totok Tsabit Azinar Ahmad Ulfah Amalia Wasino Wasino Widyatmoko, Ardi Wijaya, Dani Rizky Wulandari, Putu Irma yogi prasetyo Yuli Agustina, Yuli Yuli Soesetio Yulia Devi Ristanti, Yulia Devi Zakia, Norma