AKTUAL
Vol 20, No 1 (2022): Jurnal AKTUAL

ANALISIS PENGARUH KEPATUHAN WAJIB PAJAK PBB

Florentina Titus Purwaningsih (STIE Surakarta)
Arif Nugroho Rachman (STIE Surakarta)



Article Info

Publish Date
09 Apr 2022

Abstract

The purpose of this study is to find out about tax knowledge, income levels, tax sanctions and tax services on taxpayer compliance with Land and Building Tax in Jumapolo District. The regression model used in this study is a multiple linear regression model with the help of SPSS. Sampling technique using random sampling method (random) obtained as many as 100 taxpayer respondents who have the obligation to pay Land and Building Tax in Jumapolo District. The results of the study partially show that tax knowledge, income levels, and tax sanctions have a significant effect on taxpayer compliance with Land and Building Tax. Meanwhile, tax services partially have no effect on taxpayer compliance with the Land and Building Tax. 

Copyrights © 2022






Journal Info

Abbrev

aktual

Publisher

Subject

Economics, Econometrics & Finance Social Sciences Other

Description

Jurnal AKTUAL an electronic national journal, provides a forum for publishing the original research articles, review articles from contributors, and the novel technology news related to management.This journal encompasses original research articles, review articles, and short communications, ...