Journal of Economics and Economic Policy
Vol. 1 No. 2 (2024): Journal of Economic and Economic Policy

TAXPAYER COMPLIANCE IN PAYING RURAL AND URBAN LAND AND BUILDING TAXES (PBB-P2): A STUDY IN PASURUAN DISTRICT

Nurasik Nurasik (Universitas Muhammadiyah Sidoarjo)
Endra Wahyu Ningdiyah (Universitas Muhammadiyah Sidoarjo)
Fitiyan Izzah Noor Abidin (Universitas Muhammadiyah Sidoarjo)



Article Info

Publish Date
20 Jun 2024

Abstract

This research aims to analyze the influence of taxpayer awareness attitudes, tax service quality, tax rates and household income on taxpayer compliance in paying rural and urban land and building taxes (PBB-P2) in Pasuruan Regency . This research method uses quantitative research with primary data as a data source. The population of this research is all taxpayers in Pasuruan Regency, totaling 17,345 taxpayers . The sampling method used is Purposive Sampling . Because researchers use their own judgment by deliberately selecting members of the population who are deemed to be able to provide information, the selected respondents must meet the sample requirements, namely: every person or taxpayer who has a NPWP. The number of samples used in this research was 240 people. This research use analysis techniques regression linear multiple with data processing tools SPSS version 27 . The results of this research indicate that the Taxpayer's Awareness Attitude Influences Taxpayer Compliance. The Quality of Fisfus Services Influences Taxpayer Compliance. Tax Rates Affect Taxpayer Compliance. Household Income Influences Taxpayer Compliance

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Journal Info

Abbrev

IJEC

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

The Journal of Economics and Economic Policy is a monthly publication at the forefront of economic scholarship, offering a diverse and comprehensive exploration of contemporary economic issues. With a commitment to excellence, the journal provides a platform for leading economists, researchers, and ...