PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Vol 9 No 1 (2017): Februari

Hubungan Kesadaran, Pengetahuan dan Pemahaman, dan Kualitas Pelayanan Dengan Kemauan Membayar Pajak Bumi dan Bangunan di Desa Dukuhturi Kecamatan Dukuhturi Kabupaten Tegal

Asih Pamungkas (Universitas Pancasakti Tegal)
Sri Murdiati (Universitas Pancasakti Tegal)
Okti Rustianti (Universitas Pancasakti Tegal)



Article Info

Publish Date
28 Feb 2017

Abstract

The purpose of this study is to analyze the relationship of awareness, knowledge and understanding, and the quality of service together with the willingness to pay land and building taxes in Dukuhturi Village, DukuhTuri District, Tegal Regency. Data collection methods used in this study were questionnaires, and literature studies. While the data analysis method used is Spearman rank correlation analysis, Spearman rank correlation test, multiple correlation analysis, significance test multiple correlation coefficient, and coefficient of determination analysis. The results of data analysis using Spearman rank correlation prove that there is a significant relationship of awareness with the willingness to pay taxes in Dukuhturi District, Tegal Regency, with a Spearman rank correlation value of 0.476 and a significance value of 0,000 so the first hypothesis is acceptable. The results of data analysis using Spearman rank correlation prove that there is a significant relationship of knowledge and understanding with the willingness to pay taxes in Dukuhturi District, Tegal Regency, with a Spearman rank correlation value of 0.509 and a significance value of 0,000 so the second hypothesis is acceptable. The results of data analysis using Spearman rank correlation prove that there is a significant relationship of service quality with the willingness to pay taxes in Dukuhturi District of Tegal Regency, with a Spearman rank correlation value of 0.524 and a significance value of 0,000 so the third hypothesis is acceptable. The results of data analysis using multiple correlation prove that there is a significant relationship of awareness, knowledge and understanding, and service quality together with the willingness to pay taxes in Dukuhturi District, Tegal Regency, with a multiple correlation value of 0.665 and a calculated F value of 81.08> Ftable is 2.63 so the fourth hypothesis is acceptable.

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Journal Info

Abbrev

permana

Publisher

Subject

Economics, Econometrics & Finance Education

Description

Taxation Science Corporate Tax Individual Tax Accounting and Planning Taxes and Business Strategy Taxation Procedures for Estates, Trusts and Partnerships Financial Accounting Taxation Procedures for C Corps and S Corps Payroll and Business Tax Accounting Management Science Marketing Financial ...