International Journal of Applied Business and International Management
2020: IJABIM STUDENTS EDITION, AUGUST 2020

The Effect of Income and Tax Knowledge upon Taxpayer Compliance in Paying Land and Building Tax in Pulutan Village

Christopher Siwi (Faculty Economics, Universitas Negeri Manado)
Stanny S. Rawung (Faculty Economics, Universitas Negeri Manado)
Maya Salindeho (Faculty Economics, Universitas Negeri Manado)

Article Info

Publish Date
31 Aug 2020

Abstract

This study aims to determine the effect of income and tax knowledge upon taxpayer compliance in paying Land and Building Tax in Pulutan Village. This study made use a quantitative approach with 75 samples. Data were collected through questionnaires and documentations. The results of the study were analyzed with multiple linear regression analysis. This study indicates that: (1) there is a positive and significant effect of income on tax compliance in paying Land and Building Tax in Pulutan Village; (2) there is a positive and significant effect of tax knowledge on tax compliance in paying Land and Building Tax in Pulutan Village; (3) there is a positive and significant effect of income and tax knowledge on tax compliance in paying Land and Building Tax in Pulutan Village.

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Journal Info
International Journal of Applied Business and International Management
Website

Abbrev

IJABIM

Publisher

AIBPM Publisher

Subject

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

Description

The International Journal of Applied Business and International Management (IJABIM) is a peer-reviewed journal that provides a platform for scholars, professionals, and policymakers to share pioneering research in international business, management, and economics. Published quarterly, the journal ...