Influence of Income, Socialization, and Sanctions on Taxpayer Compliance to Pay PBB Tegal District
DOI:
https://doi.org/10.30595/raar.v2i2.13147Keywords:
income, tax socialization, tax sanctions, compliance.Abstract
This study aims to determine the effect of income, tax socialization, and tax sanctions on taxpayer compliance in paying Land and Building Tax in Bongkok Village, Kramat District, Tegal Regency. The data collection method used was interview and questionnaire techniques. The population used is 2702 taxpayers and the sample used is based on the results of the slovin formula of 96 respondents. The sample method used in this research is random sampling method. The data analysis method used in this research is multiple regression analysis method using SPSS analysis tool. The results showed that income, tax socialization, and tax sanctions had a positive and significant effect on taxpayer compliance in paying Land and Building Tax in Bongkok Village, Kramat District, Tegal Regency.
References
Cynthia, Puput Nur, and Slamet Djauhari. 2020. “Pengaruh Pendapatan Wajib Pajak, Sosialisasi, Kualitas Pelayanan Dan Sanksi Pajak Terhadap Kepatuhan Dalam Membayar Pajak Bumi Dan Bangunan.” E-Journal Unsa. https://ejournal.unsa.ac.id/index.php/smooting/article/view/553.
Gede, I, Prayuda Budhiartama, and I Ketut Jati. 2016. “Pengaruh Sikap, Kesadaran Wajib Pajak Dan Pengetahuan Perpajakan Pada Kepatuhan Membayar Pajak Bumi Dan Bangunan.” E-Jurnal Akuntansi 15 (2): 1510–35. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/17762.
Khoiroh, Nadwatul. 2017. “Pengaruh Sanksi, Sosialisasi, Dan Pendapatan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Di Desa Gandaria.” Thesis, UIN Syarif Hidayatullah Jakarta. https://repository.uinjkt.ac.id/dspace/handle/123456789/37101.
Maxuel, Afeni, and Anita Primastiwi. 2021. “Pengaruh Sosialisasi Perpajakan Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM E-Commerce.” Jurnal Riset Manajemen Dan Bisnis 16 (1): 21–29. https://doi.org/10.21460/JRMB.2021.161.369.
Puspita, Erna. 2016. “Analisis Jalur Pengaruh Sosialisasi Terhadap Kepatuhan Wajib Pajak Bumi Dan Bangunan Kota Kediri Dengan Kesadaran Sebagai Variabel Intervening.” JAE (Jurnal Akuntansi Dan Ekonomi) 1 (1): 1–8. https://doi.org/10.29407/JAE.V1I1.428.
Sairi, Muhammad. 2014. “Pengaruh Sikap, Kesadaran Wajib Pajak Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Sebagai Pajak Daerah Di Kabupaten Probolinggo.” Inovbiz: Jurnal Inovasi Bisnis (2019) 7(1) 42, October. http://repository.unej.ac.id/xmlui/handle/123456789/59438.
Samudra, Hananto Dhony. 2017. “Pengaruh SPPT, Sanksi, Pendapatan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Bumi Dan Bangunan.” Thesis, Universitas Dian Nuswantoro. Semarang: Universitas Dian Nuswantoro. http://eprints.dinus.ac.id/17167/1/jurnal_15648.pdf.
Vionita, Vionita, and Septian Bayu Kristanto. 2018. “Pengaruh Sosialisasi Perpajakan, Kesadaran Wajib Pajak, Dan Adanya Sanksi Pajak Terhadap Kepatuhan Perpajakan Bagi Prospective Taxpayer.” Jurnal Akuntansi Kontemporer 10 (2): 81–91. https://doi.org/10.33508/JAKO.V10I2.2217.
Wardhani, Anindhiati Restu, and Daljono. 2020. “Pengaruh Pengetahuan Perpajakan, Sosialisasi Perpajakan, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Badan (Studi Terhadap Bendahara Pemerintah Pada Badan Pengelola Pendapatan Daerah Provinsi Jawa Tengah).” Diponegoro Journal of Accounting. https://ejournal3.undip.ac.id/index.php/accounting/article/view/29098.
Wulandari, Tika, and Suyanto. 2014. “Pengaruh Pengetahuan Perpajakan, Tingkat Pendidikan, Dan Sanksi Administrasi Terhadap Kepatuhan Wajib Pajak Dalam Melakukan Pembayaran Pajak Bumi Dan Bangunan (Studi Kasus Pada Kantor Dinas Pendapatan Daerah Kabupaten Sleman).” Jurnal Akuntansi. https://jurnalfe.ustjogja.ac.id/index.php/akuntansi/article/view/38.
Yustikasari. 2020. “Pengaruh Sikap Wajib Pajak, Kesadaran Wajib Pajak, Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Pelaku Ekonomi Kreatif Sub Sektor Fashion Di Kota Batu.” Jurnal Ilmiah Riset Manajemen 9 (09). http://riset.unisma.ac.id/index.php/jrm/article/view/6277.
Downloads
Published
Issue
Section
License
Authors who publish with 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 are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
RAAR: Review of Applied Accounting Research is licensed under a Creative Commons Attribution 4.0 International License.
