Pengaruh Penyesuaian Nilai Jual Objek Pajak (NJOP) Terhadap Kemauan Membayar Pajak Bumi dan Bangunan di Kota Palembang
DOI:
https://doi.org/10.30595/kompartemen.v18i2.7599Abstract
This study aims to determine the effect of adjusting the Sales Value of Taxable Objects which is the basis for the imposition of Property Tax (PBB) in Palembang on the willingness of taxpayers to pay PBB. The analysis used is Regression. The results showed that there was an effect of the NJOP adjustments to the taxpayer's willingness to pay taxes. The people feel that they are not too charged with the tariff increase and are still willing to pay the tax. Moreover, tax is protected by law that make taxpayers have to continue paying taxes in accordance with the tax debt stated in the Property Tax Assessment Letter
References
Ajzen, Icek (1991). "The theory of planned behavior". Organizational Behavior and Human Decision Processes. 50 (2): 179–211.
Ananda, P. R. D. (2015). Pengaruh Sosialisasi Perpajakan, Tarif Pajak, dan Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak (Studi pada UMKM yang Terdaftar sebagai Wajib Pajak di Kantor Pelayanan Pajak Pratama Batu). Jurnal Mahasiswa Perpajakan, 6(2).
Andriani, Novi dan Amin Purnawan, (2017). Eksistensi Pengaturan Pajak Daerah dalam Meningkatkan Pendapatan Asli Daerah di Pemerintah Provinsi Jawa Tengah. Jurnal Hukum Khaira Ummah. Vol.12 No.1. pp 59-66.
Corsini, Ray. (2002). The Dictionary of Psychology. London: Brunner/Rout Ledge.
Halim, A., I. R. Bawono, dan A. Dara. 2016. Perpajakan. Edisi 2. Jakarta: Salemba Empat
Hardiningsih, Pancawati. (2011). Faktor-faktor yang Mempengaruhi Kemauan Membayar Pajak. Dinamika Keuangan dan Perbankan, Vol.3 No.1.pp 126-142.
http://www.neraca.co.id/article/105968/penerimaan-pbb-kota-palembang-masih-rendah
Lubis, Putri Kemala Dewi, (2018). Analisis Penerimaan Pajak Bumi dan Bangunan pada Dinas Pendapatan Daerah Kota Medan. Jurnal Akuntansi, Keuangan dan Perpajakan Indonesia (JAKPI). Vol 6 No 1. Pp 79-88
Mardiasmo. 2016. Perpajakan. Edisi Terbaru. Yogyakarta: Penerbit Andi.
Mea, Frangky Martinus, Panelewen, Vicky, dan Mirah Arie. (2017). Analisis Pengaruh Pajak Daerah Terhadap Peningkatan Pendapatan Asli Daerah di Kabupaten Minahasa. Agri Sosio Eknomi. Vol 13 nomor 2A, pp 323-334.
Ningtyas, R. (2012). Pengaruh Pemahaman Perpajakan, Tarif Pajak, Sanksi, Serta Pelayanan Pembayaran Terhadap Kepatuhan Wajib Pajak Umkm Di Kota Malang (Doctoral dissertation, Universitas Brawijaya).
Pringgandana, Kadek Awin dan Suaryana I Gst Ngrh Agung. (2019). Faktor-faktor yang mempengaruhi Kemauan Membayar Pajak WPOP di Kator Pelayanan Pajak Pratama Gianyar. E-Jurnal akuntansi Universitas Udayana. Vol 26 No. 1. Pp 340-369.
Republik Indonesia. 2009. Undang-Undang No. 16 Tahun 2009 tentang Penetapan Peraturan Pemerintah Pengganti Undang-Undang Nomor 5 Tahun 2008 tentang Perubahan Keempat atas Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan Menjadi Undang-Undang.
Resmi, S. 2017. Perpajakan. Edisi 10. Jakarta: Salemba Empat.
Seni, N. N. A., & Ratnadi, N. M. D. (2017). Theory Of Planned Behavior Untuk Memprediksi Niat Berinvestasi. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 4043-4068.
Suandy, E. 2016. Hukum Pajak. Edisi 7. Jakarta: Salemba Empat.
Suhendri, D. (2015). Pengaruh Pengetahuan, Tarif Pajak, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Yang Melakukan Kegiatan Usaha Dan Pekerjaan Bebas Di Kota Padang (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Kota Padang). Jurnal Akuntansi, 3(1).
Tarigan, Kharisma Wanta. (2013). Analisis Efektifitas Dan Kontribusi PBB terhadap Penerimaan Pajak di KPP Pratama Kota Manado. Jurnal EMBA. Vol 1.No.3.pp.282-291.
Yuliana. (2004). Pengaruh Sikap pada Pindah Kerja, Norma Subjektif, Perceived Behavioral Control pada Intensi Pindah Kerja pada Pekerja Teknologi Informasi. Phronesis: Jurnal Ilmiah Psikologi Terapan 6, 1-18.
Zebua, Walfrik (2015). Pengaruh NJOP, Pengetahuan, Pelayanan, Kesadaran, dan Pendapatan Masyarakat Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan di Kecamatan Gunungsitoli Utara. Tesis. Universitas Terbuka Program Pascasarjana.
Downloads
Published
How to Cite
Issue
Section
License
Copyright
You are free to:
Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
Adapt — remix, transform, and build upon the material for any purpose, even commercially.
The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
Attribution — You must give appropriate credit appropriate credit, provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
License
1. License to Publish
The article will be governed by the Attribution 4.0 International (CC BY 4.0). The author hereby grants Kompartemen an exclusive publishing and distribution license in the manuscript include tables, illustrations or other material submitted for publication as part of the manuscript (the “Article”) in print, electronic and all other media (whether now known or later developed), in any form, in all languages, throughout the world, for the full term of copyright, and the right to license others to do the same, effective when the article is accepted for publication. This license includes the right to enforce the rights granted hereunder against third parties.
2. Author’s Warranties
The author warrants that the article is original, written by stated author/s, has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3. User Rights
Under the Creative Commons Attribution 4.0 International (CC BY 4.0) license, the author(s) and users are free to share (copy and redistribute the material in any medium or format for any purpose, even commercially.) and adapt (remix, transform, and build upon the material for any purpose, even commercially.). Users must give appropriate credit, provide a link to the license, and indicate if changes were made.
4. Rights of Authors
Authors retain the following rights:
Copyright, and other proprietary rights relating to the article, such as patent rights,
The right to use the substance of the article in future own works, including lectures and books,
The right to reproduce the article for own purposes, provided the copies are not offered for sale, and
The right to self-archive the article.
5. Co-Authorship
If the article was prepared jointly with other authors, the signatory of this form warrants that he/she has been authorized by all co-authors to sign this agreement on their behalf, and agrees to inform his/her co-authors of the terms of this agreement.
6. Royalties
This agreement entitles the author to no royalties or other fees. To such extent as legally permissible, the author waives his or her right to collect royalties relative to the article in respect of any use of the article by Kompartemen or its sublicensee.
7. Miscellaneous
Kompartemen will publish the article (or have it published) in the Journal if the article’s editorial process is successfully completed and Kompartemen or its sublicensee has become obligated to have the article published. Kompartemen Experiences may conform the article to a style of punctuation, spelling, capitalization, and usage that it deems appropriate.
