Jurnal Akuntansi AKTIVA
Vol. 6 No. 1 (2025): APRIL

DETERMINAN TIDAK TERCAPAINYA TARGET PENERIMAAN PAJAK SARANG BURUNG WALET TERHADAP BADAN PENDAPATAN DAERAH KOTA PALEMBANG

Salsabillah, Dillah (Unknown)
Hartati, Sukmini (Unknown)
Mubarok, Muhammad Husni (Unknown)



Article Info

Publish Date
28 Apr 2025

Abstract

This research aims to determine the factors that influence taxpayer awareness, tax sanctions and tax outreach on tax revenues in paying swallow's nest tax at the Regional Revenue Agency of Palembang City. In this research, the research method used is quantitative research. The population in this study were 57 swallow's nest tax employees at Bapenda. Apart from that, using the survey method, a sample of 50 respondents was obtained, which was the number of swallow's nest tax employees. The sampling technique was using saturated sampling because the population of Bapenda employees was too small. The results of the research show that simultaneously tax revenue, tax awareness, tax sanctions and tax socialization and partially taxpayer awareness do not have a positive and significant effect, while tax sanctions and tax socialization have a positive and significant effect on tax revenue in paying the swallow's nest tax.

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Journal Info

Abbrev

aktiva

Publisher

Subject

Economics, Econometrics & Finance

Description

AKTIVA: Jurnal Akuntansi is a journal that aims to publish articles dedicated to the scientific development of Accounting Studies. Articles can be a result of conceptual thinking, ideas, innovation, creativity, best practices, book reviews and the research that has been done. As for the study of ...