PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, SANKSI PAJAK, TINGKAT KEPERCAYAAN PADA PEMERINTAH, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN (Survei Pada Wajib Pajak Bumi dan Bangunan di Desa Masaran Kecamatan Masaran Kabupaten Sragen)
Keywords:
Tax knowledge, taxpayer awareness, tax sanctions, level of trust in the government and service quality.Abstract
This study aims to determine the effect of tax knowledge, taxpayer
awareness, tax sanctions, level of trust in the government, and service quality on
land and building taxpayer compliance in Masaran Village, Masaran District,
Sragen Regency. This type of research is a survey on PBB taxpayer in Masaran
Village, Masaran District, Sragen Regency. The population of this research is all
PBB taxpayers registered in Masaran Village, Masaran District, Sragen Regency.
The sampling technique used Quota sampling with a sample percentage of 100
PBB taxpayers. The data collection technique used a questionnaire. The data
analysis technique used is multiple linear regression. The results showed that tax
knowledge had an effect on PBB taxpayer compliance in Masaran Village,
Masaran District. Taxpayer awareness has an effect on PBB taxpayer compliance
in Masaran Village, Masaran District. Tax sanctions affect the compliance of
PBB taxpayers in Masaran Village, Masaran District. The level of trust in the
government affects the compliance of PBB taxpayers in Masaran Village,
Masaran District. Service quality affects PBB taxpayer compliance in Masaran
Village, Masaran District.
References
Arum Harjanti Puspa (2012) Pengaruh Kesadaran Wajib Pajak, Pelayanan Fiskus,
dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi yang
Melakukan Kegiatan Usaha dan Pekerja Bebas (Studi di Wilayah KPP
Pratama Cilacap)
Hardiningsih, Pancawati. 2011. Faktor-faktor yang mempengaruhi kemauan
membayar pajak. Dinamika Keuangan dan Perbankan. ISSN: 1979-
Vol: 3. No.1.
Jati, I. G. (2016). Pengaruh sikap, kesadaran wajib pajak dan pengetahuan
perpajakan pada kepatuhan membayar pajak bumi dan bangunan . EJurnal
Akuntansi Universitas Udayana, 1510-1535.
Purnamasari, Apriani. S. d. (2016). Pengaruh pemahaman, sanksi perpajakan,
tingkat kepercayaan pada pemerintah dan hukum, serta nasionalisme
terhadap kepatuhan wajib Pajak dalam membayar PBB-P2 (Studi pada
wajib pajak PBB-P2 di Kota Banjar, Jawa Barat). Jurnal Universitas
Soedirman.
Rahayu, S. K. (2010). PERPAJAKAN INDONESIA : Konsep dan Aspek Formal.
Yogyakarta: Graha Ilmu. Hal : 141
Ritonga, P. (2011). Pengaruh Penagihan Pajak Dengan Surat Paksa Terhadap
Kepatuhan Wajib Pajak Di Kantor Pelayanan Pajak Pratama Medan
Timur. Jurnal Ilmiah Sains dan Komputer. Vol. 11 No.3 September
ISSN 1978-6603.
Salmah, Siti. 2018 “Pengaruh Pengetahuan Dan Kesadaran wajib pajak Terhadap
Kepatuhan Wajib Pajak dalam membayar Pajak Bumi dan Bangunan
(PBB)â€, Jurnal Akuntansi, Prodi. Akuntansi ,- FEB, UNIPMA, Vol. 1.
No. 2, April 2018. Makasar.
Supriyanto. 2013. Pengaruh pengetahuan tentang pajak, mutu pelayanan, dan
kepercayaan masyarakat terhadap kepatuhan membayar pajak bumi dan
bangunan (di Desa Gandarum Kecamatan Kajen Kabupaten Pekalongan
tahun 2013). Journal. Of Economic Education.
Widiastuti, Riana, dan Laksito Herry. 2012. Faktor-faktor yang mempengaruhi
kepatuhan pajak bumi dan bangunan (P-2) (Studi pada wpop di
Kabupaten Klaten). Diponegoro Journal Of Accounting. Vol: 3. Nomor:
Hal. 1.
Yusnidar, Johan. S. d. (2015). Pengaruh factor-faktor yang mempengaruhi
kepatuhan wajib pajak dalam melakukan pembayaran pajak bumi dan
bangunan perdesaan dan perkotaan (Studi pada wajib pajak PBB-P2
Kecamatan Jombang Kabupaten Jombang). Universitas Brawijaya.
Downloads
Published
Issue
Section
License
Copyright (c) 2021 Priyanis Wahyu Safitri, Fadjar Harimurti, Sunarti Sunarti
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Authors who publish this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors can separately make additional contractual arrangements for non-exclusive distribution published by the journal (e.g., publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are allowed and encouraged to send their work via online (e.g., in the institutional repositories or their website) after published by the journal.
