Determinasi Aspek Keprilakuan Terhadap Tingkat Kepatuhan Wajib Pajak Bumi dan Bangunan Perkotaan dan Pedesaan (Pbb-P2)

Wijaya, Akbar Rizky (2016) Determinasi Aspek Keprilakuan Terhadap Tingkat Kepatuhan Wajib Pajak Bumi dan Bangunan Perkotaan dan Pedesaan (Pbb-P2). Journal of Undergraduate Thesis, Universitas Muhammadiyah Jember.

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Abstract

This research aims to analyze the factors that affect on taxpayer compliance behavior on Land and Building Tax. Independent variables in this the rational attitude, knowledge and understanding of taxatio laws, socialization taxation, the environment. While the dependent variable in this research is the compliance taxpayer. This research uses cluster sampling technique and survey methods with questionnaires and interviews in data collection. Analysis of research data using multiple linear analysis. Based on the results of the analysis has been done, this research shows that awareness of tax paying do not affect on compliance taxpayer. This is because taxpayer just to pay taxes when the rational attitude, knowledge and understanding of taxatio laws, socialization taxation, the environment affect on compliance taxpayer.

Item Type: Article
Additional Information: Akbar Rizky Wijaya (1210421024)
Uncontrolled Keywords: Compliance taxpayer, the rational attitude, socialization taxation, knowledge and understanding of taxatio laws, the environment
Subjects: 300 Social Science > 330 Economics
Divisions: Faculty of Economics > Department of Accounting
Depositing User: Berlian Eka Kurnia
Date Deposited: 28 Mar 2018 05:36
Last Modified: 28 Mar 2018 05:36
URI: http://repository.unmuhjember.ac.id/id/eprint/33

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