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All Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Arini, Novia Suci
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Economics, Econometrics & Finance

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Pengaruh Tingkat Pendapatan Terhadap Kesadaran Membayar Pajak Bumi dan Bangunan (Studi Kasus Desa Tanjungwangi Kec. Pacet Kab. Bandung) Arini, Novia Suci; Feriyanto, Oon
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 3 (2025): Juni 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i3.4132

Abstract

This This study aims to determine the influence of income level on the awareness of Land and Building Tax (PBB) taxpayers in Tanjungwangi Village. The research employed a quantitative method with a descriptive approach and simple linear regression analysis. A total of 95 respondents were selected using purposive sampling. The analysis results indicate that income level has a positive and significant effect on taxpayer awareness. This is demonstrated by the regression equation Y = 6.555 + 0.431X, with a coefficient of determination (R²) of 0.657, meaning that income level contributes 65.7% to taxpayer awareness, while the remaining 34.3% is influenced by other factors. The t-test shows a significance value of 0.000 and a t-count of 13.354, which is greater than the t-table value, indicating that the hypothesis is accepted. Therefore, the higher the income level, the higher the taxpayer’s awareness in fulfilling their tax obligations.
Co-Authors Feriyanto, Oon