Balance: Journal of Islamic Accounting
Vol 1 No 01 (2020): Balance: Journal of Islamic Accounting

THE EFFECT OF TAXPAYER INCOME, TAXATION SOCIALIZATION, TAXATION SANCTIONS AND AWARENESS OF TAXPAYER OBJECTIVES TO THE COMPLIANCE OF EARTH AND BUILDING TAXATION IN WONOREJO VILLAGE, PAGERWOJO DISTRICT

Yuni Kristanti (IAIN Tulungagung)



Article Info

Publish Date
18 Sep 2020

Abstract

This study aims to examine the effect of taxpayer income, tax socialization, tax sanctions and awareness of taxpayers on compliance of land and building taxpayers in Wonorejo Village Pagerwojo District Tulungagung Regency partially and simultaneously. This research approach use a quantitative with primary data and secondary data. Data qollection in this study  using a questionnaire and documentation . Sampling using a purposive sampling technique with a total sample of 100 respondents. Measurement in this study uses a Likert scale. The data analysis method used is multiple linear regression analysis. The results showed that taxpayer income, tax dissemination and tax sanctions partially had a positive but not significant effect on taxpayer compliance, awareness of taxpayers partially had a significant positive effect on taxpayer compliance. Income taxpayers, taxation socialization, tax sanctions and awareness of taxpayers simultaneously have a significant positive effect on the compliance of land and building taxpayers in Wonorejo Village, Pagerwojo District, Tulungagung Regency. 

Copyrights © 2020






Journal Info

Abbrev

jas

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal BALANCE merupakan media kajian artikel ilmiah hasil penelitian dan kajian analisis kritis dalam bidang akuntansi, baik secara nasional maupun internasional. Artikel ilmiah dapat berupa penelitian kualitatif maupun penelitian kuantitatif. Jurnal BALANCE menerima artikel ilmiah dengan area ...