Greenation International Journal of Economics and Accounting
Vol. 1 No. 3 (2023): (GIJEA) Greenation International Journal of Economics and Accounting (September

The Influence of Accountability and Transparency on PBB P2 Taxpayer Compliance in BAPENDA Bekasi City

Azimah Hanifah (Universitas Muhammadiyah Jakarta, Indonesia)



Article Info

Publish Date
25 Sep 2023

Abstract

The aim of this research is to determine and analyze: (1) Accountability (2) Transparency; (3) Taxpayer Compliance; and (4) The influence of accountability and transparency on PBB P2 taxpayer compliance in BAPENDA Bekasi City, both simultaneously and partially. The research method used in this research is causality study, the unit of analysis in this research is PBB P2 taxpayer respondents in the Purwakarta Regency area. The type of investigation is causality, and the time horizon in this research is cross-sectional. Based on the research results, it was found that PBB P2 Tax Accountability in the Bekasi City Area is good, PBB P2 Tax Transparency in the Bekasi City Area can generally be said to be good, PBB P2 Taxpayer Compliance in the Bekasi City Area is currently considered good. Accountability and Transparency influence PBB P2 Taxpayer Compliance in BAPENDA Bekasi City simultaneously and partially. However, partially Accountability is dominant in influencing Taxpayer Compliance rather than Transparency Because Accountability is more dominant in influencing PBBP2 Taxpayer Compliance, it is the first priority in increasing PBBP2 Taxpayer Compliance. Therefore, BAPENDA Bekasi City is advised to consistently maintain existing accountability, so that the company's performance continues to improve.

Copyrights © 2023






Journal Info

Abbrev

GIJEA

Publisher

Subject

Economics, Econometrics & Finance

Description

Greenation International Journal of Economics and Accounting (GIJEA) is managed and published by Greenation Research & Yayasan Global Research National, periodically four times a year every March, June, September, and December. GIJEA is a peer-reviewed journal that publishes scientific articles in ...