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All Journal WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains )
Aninthia, Paramitha Gamma Miswa
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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FACTORS AFFECTING TAXPAYER COMPLIANCE WITHIN THE SCOPE OF LAND AND BUILDING TAX (PBB) IN THE MULYOREJO DISTRICT AREA, SURABAYA CITY Aninthia, Paramitha Gamma Miswa; Dhanirizka, Yogie Surya
WORLDVIEW ( Development economic and sharia studies journal ) Vol 3 No 2 (2024): WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains ) 
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/worldview.v3i2.453

Abstract

The study aims to analyze the factors that influence taxpayer maintenance within the scope of land and building tax (PBB) in the Mulyorejo sub-district area of Surabaya. The sample in this study consisted of 50 PBB taxpayer respondents. This study uses quantitative methods and data collection procedures are used by administering questionnaires, while the sample uses convenience sampling. The analysis method uses multiple regression analysis. The data quality tests used are Validity Test and Reliability Test. The research show that the variables of taxpayer attitude, taxpayer motivation, and sanctions against taxpayers influence compliance within the scope of land and building tax (PBB) in the Mulyorejo sub-district, Surabaya City
Co-Authors Dhanirizka, Yogie Surya