J-MAS (Jurnal Manajemen dan Sains)
Vol 8, No 1 (2023): April

Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak Bumi dan Bangunan di Kabupaten Kendal

Mila Agustin (Universitas Stikubank Semarang)
Ceacilia Srimindarti (Unknown)



Article Info

Publish Date
29 Apr 2023

Abstract

This study aims to analyze tax knowledge, taxpayer awareness, taxpayer attitudes, tax sanctions and tax socialization towards taxpayer compliance. The population of this study is land and building taxpayers in Kendal District. Determination of the sample with the Roscoe margin of error formula so that a sample of 100 respondents was determined. Primary data uses questionnaires shared via google forms and directly dating respondents. This research has theories and practical implications. This study used Multiple Linear Regression Analysis the results showed: 1.) Tax knowledge has no significant effect on taxpayer compliance. 2.) Taxpayer awareness has a significant positive effect on taxpayer compliance. 3.) The attitude of the taxpayer has no significant effect on the compliance of the taxpayer. 4.) Tax sanctions have a positive effect on taxpayer compliance. 5.) Socialization of taxation has a significant positive effect on taxpayer compliance.

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Journal Info

Abbrev

jmas

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

J-MAS (Jurnal Manajamen dan Sains) diterbitkan oleh Program Magister Manajemen Universitas Batanghari, Jurnal ini mencakup bidang ilmu Ekonomi Manajemen. J-MAS (Jurnal Manajamen dan Sains) terbit sebanyak dua kali dalam setahun yaitu pada bulan April dan Oktober. Jurnal ini mempublikasikan artikel ...