Jurnal Samudra Ekonomika
Vol 5 No 1 (2021)

PENGARUH PENGETAHUAN, SANKSI, PELAYANAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KECAMATAN MEDAN TUNTUNGAN

Reza Radhi Anshari (Fakultas Ekonomi, Universitas Harapan Medan, Medan)

Article Info

Publish Date
19 Apr 2021

Abstract

This research aimed to find out the effect of tax knowledge, tax penalties, tax services and taxpayers’ awareness on taxpayers’ obligation in paying Land and Building Tax (PBB) in Kecamatan Medan Tuntungan. The samples in this reseach were 100 individual taxpayers registered in the region of Kecamatan Tuntungan. Data analysis technique was multiple linear regression analysy. The result of the reseach showed that tax services and taxpayers’ awareness had significant effect on taxpayers’ obligation. Meanwahile tax knowledge and tax penalties had no significant effect on taxpayers compliance.

Copyrights © 2021




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal Samudra Ekonomika
Website

Abbrev

jse

Publisher

Universitas Samudra

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Jurnal Samudra Ekonomika diterbitkan sejak tahun 2017 dan terbit 2 kali setahun pada bulan Maret dan September. Jurnal Samudra Ekonomika merupakan wahana penyebarluasan hasil penelitian dan telaah koseptual dalam bidang Ilmu Ekonomi dan Studi Pembangunan yang bertujuan menciptakan forum komunikasi ...