Pengaruh Kesadaran Wajib Pajak, Pengetahuan Wajib Pajak Dan Tingkat Penghasilan Terhadap Kepatuhan Dalam Membayar Pajak Bumi Dan Bangunan (PBB)  Di Kecamatan Tompaso

Badar, Glori; Kantohe, Meidy

doi:10.53682/jaim.v3i2.2677

Cited by 4 publications

(2 citation statements)

References 3 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Selain kesadaran, tingkat pendapatan dari wajib pajak juga menjadi faktor yang mempengaruhi kepatuhan dalam membayar pajak bumi dan bangunan. Tingkat Pendapatan dapat diartikan sebagai salah satu bentuk balas jasa yang diterima karena sudah menyelesaikan suatu pekerjaan (Badar, Glori & Kantohe, 2023). Pada dasarnya semakin tinggi pendapatan seseorang maka kepatuhan sebagai wajib pajak juga akan tinggi.…”

Section: Pendahuluanunclassified

Pengaruh Kesadaran Wajib Pajak, Tingkat Pendapatan, Kualitas Pelayanan Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan

Ratu,

Sayang,

Reo

2024

J.R.I.A

View full text Add to dashboard Cite

This study aims to determine the effect of taxpayer awareness, income level, service quality and tax knowledge on taxpayer compliance in paying land and building tax in Kawalelo Village, Demon Pagong District, East Flores Regency. This research is a type of causality research. The sampling technique uses purposive sampling totaling 100 respondents. The data analysis techniques used are Descriptive Analysis, Data Quality Test, Classical Assumption Test, Multiple Regression Analysis, and Hypothesis Test. The results of this study show that: (1) Taxpayer Awareness affects Taxpayer Compliance in paying Land and Building tax in Kawalelo Village, Demon Pagong District, East Flores Regency, this is evidenced by the test results which show the value of the taxpayer awareness variable coefficient of 0.395 with a calculation of >ttable (3.930 >1.98525) and a significant level of 0.000<0.05. (2) The level of income has a significant effect on taxpayer compliance in paying land and building tax in Kawalelo Village, Demon Pagong District, East Flores Regency, this is evidenced by the test results which show the value of the variable coefficient of income level of 0.294 with a calculation of >ttable (2.454 >1.98525) and a significant level of 0.016 < 0.05 . (3) Service Quality has a significant effect on taxpayer compliance in paying land and building tax in Kawalelo Village, Demon Pagong District, East Flores Regency, this is evidenced by the test results which show the value of the Service Quality variable coefficient of 0.305 with t>tabel(2.418>1.98525) and a significant level of 0.018<0.05. (4) Taxation knowledge has no effect on taxpayer compliance in paying land and building tax in Kawalelo Village, Demon Pagong District, East Flores Regency, this is evidenced by the test results which show the value of the tax knowledge variable coefficient of 0.025 with t<tabel(0.244<1.98525) and a significant level of 0.808 > 0.05. Based on the results of the determinant coefficient test (R2) shows that the percentage of contribution of the influence of independent variables (Taxpayer Awareness, Income Level, Service Quality and Tax Knowledge) on the dependent variable (Taxpayer Compliance in paying Land and Building tax) is 52.4% and the remaining 47.6% is influenced by variables outside the model that are not explained.

show abstract

Section: Pendahuluanunclassified

Pengaruh Kesadaran Wajib Pajak, Tingkat Pendapatan, Kualitas Pelayanan Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan

Ratu,

Sayang,

Reo

2024

J.R.I.A

View full text Add to dashboard Cite

show abstract

“…This implies that the quantity that can be invested or consumed increases with income level. According to Haswidar (2016), income is the sum of money or value that a person receives from their labor and effort, immovable goods, moveable assets, rights to periodic payments, and other assets.…”

Section: Income Levelmentioning

confidence: 99%

Individual Taxpayer Compliance Behavior: Influence of Educational Level, Income Level Ethnic Diversity

Cristina Pandiangan,

Andyarini,

Oktavia

2023

JAMER

View full text Add to dashboard Cite

The purpose of this study is to investigate how individual taxpayer compliance at PT Trans Indonesia Superkoridor is impacted by factors like as income, education, and ethnic diversity. This study employs quantitative methodology. Primary data were used in this study, and respondents were given questionnaires to complete to collect data. Purposive sampling, with a sample size of 153 respondents, was the sampling strategy utilized. The following tests were used in this study: The F test, the partial test (t test), the heteroscedasticity test, the multicollinearity test, multiple regression analysis, and normality test. The study's findings demonstrate that ethnic diversity and educational attainment have a favorable and substantial impact on individual taxpayer compliance, while the level of income does not have a positive and insignificant effect on individual taxpayer compliance. The managerial implication of these findings is that companies and governments need to consider these factors in designing policies and strategies to improve individual tax compliance. tax education tailored to educational level, and a deep understanding of ethnic diversity to create an environment that supports tax compliance.

show abstract

Analisis penerimaan dan penyetoran Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Desa Tombasian Atas Kecamatan Kawangkoan Barat

Momongan,

Pangerapan,

Datu

2024

RAPI

View full text Add to dashboard Cite

The Rural and Urban Land and Building Tax (or PBB-P2) is a crucial source of revenue for local governments in Indonesia. This research will analyze the revenue collection and payment of PBB-P2 in Tombasian Village, Kawangkoan Barat Subdistrict. The research methodology employed a qualitative approach, gathering data through interviews with tax officials and secondary data analysis. The findings clearly show a low level of public awareness regarding tax obligations, which is hurting tax revenue. Public understanding of tax policies and the quality of tax services significantly influence the payment of PBB-P2. The study provides recommendations to local governments to enhance public awareness campaigns, empower tax officials, and improve services to the community, thereby increasing revenue collection and tax payment of PBB-P2. These measures will undoubtedly lead to an increase in local tax revenue, which will support the development of Tombasian Village.

show abstract

Pengaruh Kesadaran Wajib Pajak, Pengetahuan Wajib Pajak Dan Tingkat Penghasilan Terhadap Kepatuhan Dalam Membayar Pajak Bumi Dan Bangunan (PBB) Di Kecamatan Tompaso

Cited by 4 publications

References 3 publications

Pengaruh Kesadaran Wajib Pajak, Tingkat Pendapatan, Kualitas Pelayanan Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan

Pengaruh Kesadaran Wajib Pajak, Tingkat Pendapatan, Kualitas Pelayanan Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan

Individual Taxpayer Compliance Behavior: Influence of Educational Level, Income Level Ethnic Diversity

Analisis penerimaan dan penyetoran Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Desa Tombasian Atas Kecamatan Kawangkoan Barat

Contact Info

Product

Resources

About