Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi
Vol. 1 No. 6 (2023)

Faktor Yang Mempengaruhi Kepatuhan Membayar PBB di Surakarta

Susilawati, Wiwin (Unknown)
Ismunawan, Ismunawan (Unknown)



Article Info

Publish Date
30 Mar 2023

Abstract

This study aims to determine the effect of tax services, tax sanctions, knowledge, and income on taxpayer compliance in paying land and building taxes. Questionnaires were distributed to 100 respondents who were distributed randomly. The sampling technique used in this research is accidental sampling. The data analysis used is the test instrument data including validation test and reliability test, classical assumption test includes normality test, multicollinearity and hesteroscedasticity test, and hypothesis testing includes t test, f test and R2 test. The results of testing tests that all of the variables tested have no significant effect on taxpayer compliance. Tax and tax variables have a significant effect on taxpayer compliance in paying land and building taxes in Surakarta. While knowledge and income have no effect on taxpayer compliance in paying land and building taxes in Surakarta.

Copyrights © 2023






Journal Info

Abbrev

SINOMIKA

Publisher

Subject

Economics, Econometrics & Finance

Description

SINOMIKA JOURNAL merupakan jurnal ilmiah bidang Ekonomi yang terbit setiap 2 bulan (Januari, Maret, Mei, Juli, September, November. SINOMIKA JOURNAL menerima naskah hasil penelitian dan hasil kajian yang memunculkan gagasan-gagasan ilmiah dan aktual bidang Ekonomi Pembangunan, Ekonomi Islam, ...