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Sahrul Ihsan, Sahrul
Universitas Gunung Rinjani
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Journal : Jurnal Aplikasi Perpajakan

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FAKTOR-FAKTOR YANG MEMPENGARUHI WAJIB PAJAK DALAM KEPATUHAN MELAKUKAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN (PBB) (STUDI DI DESA LENEK KECAMATAN LOMBOK TIMUR) Febrianti, Sri Ayu; Inayati, Siti Reuni; Ihsan, Sahrul
Jurnal Aplikasi Perpajakan Vol. 6 No. 1 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i1.92

Abstract

Tax is a mandatory leivy imposeid on taxpayeirs without reiceiiving direict compeinsation which is useid for thei prospeirity of thei community onei of theisei is Land and Building Tax (PBB). This study aims to deiteirminei what factors havei an influeincei on taxpayeir compliancei in paying Land and Building Tax (PBB) in Leineik Villagei, East Lombok District. Thei samplei in this study was 100 taxpayeir reispondeints in Leineik Villagei. Primary data was useid in this study using data colleiction teichniqueis through queistionnaireis. Thei data analysis meithod useid is multiplei lineiar reigreission analysis. Thei reisults of thei study show that partially and simultaneiously, thei variableis of taxpayeir knowleidgei and taxpayeir awareineiss do not havei an influeincei on taxpayeir compliancei in paying Land and Building Tax (PBB).
Co-Authors Ahmad Murad Biana Adha Inapty, Biana Adha FEBRIANTI, SRI AYU Ikram, H. Inayati, Siti Reuni Ma'wa, Jannatul Muhamad Karyadi MURAH ROSIHAN ANWAR Sarlan, Muhamad