Journal of Innovation Research and Knowledge
Vol. 1 No. 9: Februari 2022

PENGARUH PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (PBB)

Nurlaila Hasmi (Sekolah Tinggi Ilmu Ekonomi Tri Dharma Nusantara Makassar)

Article Info

Publish Date
26 Feb 2022

Abstract

This study aims to determine the effect of tax knowledge on land and building taxpayer compliance at the Sungguminasa Village Office, Gowa Regency. This study uses a quantitative approach. Collecting data using a questionnaire, with a sample of 40 taxpayer respondents in the payment of PBB. Data were analyzed using simple linear regression. The results of the study indicate that tax knowledge has a significant effect on compliance with regional development taxpayers at the Sungguminasa Village Office, Gowa Regency.

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Journal Info
Journal of Innovation Research and Knowledge
Website

Abbrev

JIRK

Publisher

bajang Institute

Subject

Humanities Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Journal of Innovation Research and Knowledge, published by Bajang Institute. Published in two formats, print and online, print version of ISSN: 2798-3471 and the online version of ISSN: 798-3641, both of which are published every month. The scope of the journal studies broadly includes: Culture (a ...