JOB: Journal of Organizational Behavior
Vol. 1 No. 1 (2025): JOB: Journal of Organizational Behavior

ASSESSING TAXPAYER BEHAVIOR TOWARD PBB OBLIGATIONS: EVIDENCE FROM KENDAL

Siti Asnida (Universitas Selamat Sri)
Parasdya Pandhu Andanawarih (Universitas Selamat Sri)
Arum Pujiastuti (Unknown)

Article Info

Publish Date
30 Jun 2025

Abstract

This study aims to analyze the influence of taxpayer awareness, tax knowledge, income level, service quality, and tax sanctions on taxpayer compliance in paying Land and Building Tax (PBB) in Kendal Regency. A quantitative research method was employed using primary data collected through questionnaires. The sample consisted of 100 respondents. The analysis tool used was SmartPLS with the Structural Equation Modeling (SEM) method. The results showed that taxpayer awareness and income level have a positive and significant effect on taxpayer compliance, while tax knowledge, service quality, and tax sanctions do not have a significant influence on taxpayer compliance

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Journal Info
JOB: Journal of Organizational Behavior
Website

Abbrev

job

Publisher

Universitas Negeri Surabaya

Subject

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

Description

JOB: Journal of Organizational Behavior is a leading academic journal publishing empirical and theoretical research on individual and group behavior in organizational contexts. JOB focuses on topics such as leadership, motivation, organizational culture, organizational change, work stress, ...