WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains )
Vol 3 No 2 (2024): WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains ) 

FACTORS AFFECTING TAXPAYER COMPLIANCE WITHIN THE SCOPE OF LAND AND BUILDING TAX (PBB) IN THE MULYOREJO DISTRICT AREA, SURABAYA CITY

Aninthia, Paramitha Gamma Miswa (Unknown)
Dhanirizka, Yogie Surya (Unknown)

Article Info

Publish Date
02 Dec 2024

Abstract

The study aims to analyze the factors that influence taxpayer maintenance within the scope of land and building tax (PBB) in the Mulyorejo sub-district area of Surabaya. The sample in this study consisted of 50 PBB taxpayer respondents. This study uses quantitative methods and data collection procedures are used by administering questionnaires, while the sample uses convenience sampling. The analysis method uses multiple regression analysis. The data quality tests used are Validity Test and Reliability Test. The research show that the variables of taxpayer attitude, taxpayer motivation, and sanctions against taxpayers influence compliance within the scope of land and building tax (PBB) in the Mulyorejo sub-district, Surabaya City

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Journal Info
WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains )
Website

Abbrev

ie

Publisher

Universitas Wijaya Putra Surabaya

Subject

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

Description

WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains ) adalah jurnal terbitan Fakultas Ekonomi Universitas Wijaya Putra (UWP), terbit dua kali dalam setahun ( Juni dan Desember). WORLDVIEW fokus pada hasil penelitian empiris serta studi konseptual dan teoritis dalam bidang Ekonomi, Bisnis dan Sosial ...