(Peer review) ANALISIS FAKTOR-FAKTOR YANG DAPAT MENINGKATKAN PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN (PBBP2) TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Pada Kecamatan Mumbulsari Kabupaten Jember)



Fanteni, Ella and Cahyono, Dwi and Probowulan, Diyah (2017) (Peer review) ANALISIS FAKTOR-FAKTOR YANG DAPAT MENINGKATKAN PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN (PBBP2) TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Pada Kecamatan Mumbulsari Kabupaten Jember). FE UM Jember, Indonesia.

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Abstract

The implementation of Law Number 28 of 2009 has changed the management system of
Land and Building Tax, especially in Rural and Urban sector. The facts on the ground show the
opposite, tax collection is not an easy task, some of the problems concerning taxation still have to
be faced by the local government of Jember District. The problems faced are as follows: the
decreasing level of confidence of the Indonesian people towards the apparatus of taxation, the
ratio of compliance level the taxpayer in carrying out his obligations of nature to pay taxes is still
low. Many factors affect the level of compliance payments Land and Building Tax, among other
attitudes taxpayers. The attitude of the taxpayer has a value of t calculated 0.730 <ttabel 1.985
and a significant level of 0.467> 0.05.this means that the attitudes of taxpayers negatively affect
taxpayer compliance. The tax service has a tcount of 5,429 <ttabel 1,985 and a significant level of
0,000 <0.05. This means that tax services have a positive effect on taxpayer compliance.
Knowledge of taxation has value titung 1,297 <ttabel 1,985 and level signifikan0,198> 0,05. This
means that attitudes of taxpayers negatively affect taxpayer compliance

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Item Type: Peer Review
Additional Information: Peer Review
Subjects: 600 Technology and Applied Science > 650 Business > 657 Accounting
Divisions: Faculty of Economics > Department of Accounting (S1)
Depositing User: Probowulan Diyah | diyahprobowulan@unmuhjember.ac.id
Date Deposited: 18 May 2020 04:32
Last Modified: 17 Jun 2020 03:14
URI: http://repository.unmuhjember.ac.id/id/eprint/4344

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