Journal of Business, Accounting and Finance
Vol. 3 No. 2 (2021): Journal of Bussines Accounting and Finance

The Effect Of Taxpayer Awareness And Tax Knowledge On Taxpayer Compliance In Paying Land And Building Tax In Buahdua District

Erwin Reno (Universitas Sebelas April)
Gunawan Wibisana (Universitas Sebelas April)
Fahrul Alam Rahman (Universitas Sebelas April)



Article Info

Publish Date
10 Oct 2021

Abstract

The essence of the problem in this study is the low level of taxpayer compliance in paying taxes. This type of research is the quantitative descriptive method. The sampling technique used simple random sampling method. The sample used in this study were 100 respondents, from the number of samples used and can be processed. The data is then tested for quality and processed using the validity test, reliability test, and normality test after the quality test is carried out followed by multiple regression tests then the data is analyzed using the product moment correlation coefficient test, determination coefficient test, and partial test (t). The results showed that taxpayer awareness and knowledge of taxation were in good category.The results of taxpayer compliance are in the good category. And the conslusion for taxpayer awareness and tax knowledge on taxpayer compliance have a significant positive effect. The suggestion in this research is that the government should further increase the socialization so that the awareness and knowledge of taxpayers increases, so that taxpayer compliance in paying taxes continues to increase.

Copyrights © 2021






Journal Info

Abbrev

job

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Bussines Accounting and Finance, is peer-reviewed scientific journal that can be used as a platform to publish research article in the area of Accounting & Finance, biannually in April and October. The aim of this journal is to promote increased new knowledge through scientific articles ...