Jurnal Ilmiah Manajemen "E M O R"
Vol. 8 No. 1 (2024): Juni

FAKTOR - FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN MASYARAKAT DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI DESA LONTOS KECAMATAN LUWUK TIMUR

Samsidar (Unknown)



Article Info

Publish Date
29 Aug 2024

Abstract

This research aims to determine what factors influence the level of community compliance in paying land and building taxes in Lontos Village, East Luwuk District. Based on the research results, it was found that income, tax services and tax knowledge simultaneously had a positive and significant effect on taxpayer compliance in paying land and building taxes in Lontos Village, East Luwuk District. The influence of income, tax services and tax knowledge is positive, which means that the greater the income, tax services and tax knowledge, the higher the level of taxpayer compliance in paying PBB.

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Journal Info

Abbrev

emor

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Ilmiah Manajemen "Emor" (Ekonomi Manajemen Orientasi Riset) diterbitkan 2 kali setahun yaitu pada bulan Juni dan bulan Desember sebagai media publikasi ilmiah dalam pengkajian dan pengembangan ilmu manajemen. Jurnal Emor berisi gagasan, laporan hasil penelitian serta pembahasan teori dan ...