Analisis Faktor yang Mempengaruhi Kepatuhan Wajib pajak Bumi Bangunan Terhadap Sanksi Pajak

Abstract

This study aims to analyze the effect of taxpayer attitudes, taxpayer awareness, and sanctions against taxpayers, on taxpayer compliance in paying land and building taxes. The data obtained is in the form of data from the regional office of the tax directorate general. The analysis method used is descriptive quantitative r. The test results show that partially the attitude of taxpayers has no significant effect on taxpayer compliance, taxpayer awareness has a significant effect on taxpayer compliance, tax knowledge has a significant effect on taxpayer compliance, and simultaneously the attitude of taxpayers, taxpayer awareness, and tax sanctions have a significant effect on taxpayer compliance.

The Influence of Individual Characteristics on Poverty and The Role of Churches in Poverty Alleviation: A Case Study in Cianjur Regency, West Java

“…It was also reported that Cianjur Regency is considered a poverty-stricken area, with the percentage of poor people reaching 11.18% in 2021 (BPS, 2023). Factors influencing poverty are often related to social characteristics, such as age, education, occupation, and gender (Cheteni et al, 2019;Kartika & Estiningrum, 2020;Liu et al, 2021;Vaalavuo & Sirniö, 2022). The perspective of churches on poverty is generally based on a range of teachings in the Bible that tend to vary.…”

“…Individuals who hold a deep sense of devotion often strive for excellence, including professional capabilities (Lontoh & Chia, 2022). Kartika and Estiningrum (2020) state that age has a positive and significant influence on income levels. In a related context, Liu et al (2021) emphasized the crucial role of education, stating that it served as the foundation for personal, societal, and national development and contributed significantly to poverty reduction by providing employment opportunities.…”