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All Journal JURNAL EKONOMI DAN KEBIJAKAN PEMBANGUNAN Jurnal Manajemen dan Agribisnis Jurnal Paradigma Ekonomika Jurnal Agribisnis Indonesia (Journal of Indonesian Agribusiness) AFEBI Management and Business Review Sustainability Science and Resources Jurnal AGRISEP: Kajian Masalah Sosial Ekonomi Pertanian dan Agribisnis Policy Brief Pertanian, Kelautan, dan Biosains Tropika AGRARIS: Journal of Agribusiness and Rural Development Research
Feryanto
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Agriculture, Biological Sciences & Forestry Earth & Planetary Sciences Economics, Econometrics & Finance Environmental Science Social Sciences

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Journal : Jurnal Paradigma Ekonomika

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Faktor-Faktor yang Memengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan di Kabupaten Bangka Barat Reisty Amelia; Hakim, Dedi Budiman; Feryanto
Jurnal Paradigma Ekonomika Vol. 19 No. 1 (2024): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v19i1.24129

Abstract

Property tax is a tax whose management has been transferred from the central government to regional governments as a follow-up to the regional autonomy policy. The regional autonomy policy will be successful if the regions have the financial capacity and ability to develop the potential that exists in the regions. The purpose of this study was to determine the factors that influence taxpayer compliance in paying PBB-P2 in West Bangka Regency. The data analysis method of this study used multinomial logistic regression analysis with primary data sources obtained from 100 respondents. The results showed that the variables that influence the taxpayer's decision to pay taxes but not on time rather than not paying are age, education, income, and employment of government employees and tax services. The variables that influence the taxpayer's decision to pay taxes on time rather than not paying taxes are the work of government employees, tax sanctions, and tax services.
Co-Authors Afandi, Frendy Ahmad Afandi, Frendy Ahmad Amzul Rifin Asharuddin, Muh. Bosawer, Adriana Luciana Dedi Budiman Hakim Dedi Budiman Hakim Dwi Rachmina Harianto Herawati Lukman M. Baga Mahdi Netti Tinaprilla Nunung Kusnadi Purwanti, Amanda Anggi Reisty Amelia Rosiana, Nia Sari, Lela Novita Suryaningtyas, Puspita Tapsi, Syhabuddin Al Wibowo, Rulianda P. Widyastutik Zahra, Zhena Nofhatiaz Zednita Azriani