Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Journal of Trends Economics and Accounting Research
Elvita Hirani
Universitas Muslim Nusantara Al Washliyah, Medan
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Pengaruh Kewajiban Moral dan Akuntanbilitas Pelayanan Publik Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan Pada Badan Pajak dan Retribusi Daerah Kota Medan Elvita Hirani; Alistraja Dison Silalahi
Journal of Trends Economics and Accounting Research Vol 1 No 1 (2020): September 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (204.659 KB)

Abstract

The objective of the research was to determine the Effect of Moral Obligations and Accountability of Public Services on Land and Building Taxpayer Compliance with Management Agency Tax and Retribution (BP2RD) in Medan. This research used a quantitative approach. The data source used was primary data with a data collection instrument in the form of a questionnaire. From the result of the research showed that moral obligation partially had a positive and significant effect on compliance with land and building taxpayers, while public service accountability also had a positive and significant effect on land and building taxpayer compliance and simultaneously the moral obligations and accountability of public services had a significant positive effect on compliance with land and building taxpayers.
Co-Authors Alistraja Dison Silalahi