ANALISIS FAKTOR INTERNAL DAN EKSTERNAL YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DAERAH PERDESAAN DAN PERKOTAAN DALAM MEMBAYAR PBB (Studi Pada Kabupaten Kuningan)

Annisa Nurramadhini, - (2020) ANALISIS FAKTOR INTERNAL DAN EKSTERNAL YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DAERAH PERDESAAN DAN PERKOTAAN DALAM MEMBAYAR PBB (Studi Pada Kabupaten Kuningan). S1 thesis, Universitas Pendidikan Indonesia.

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Abstract

This research aims to determine the effect of Taxpayer Awareness, Officer Control, Tax Sanctions, and Income on Taxpayer Compliance in paying Land and Building Taxes and to determine whether there are differences in compliance between rural and urban taxpayers in Kuningan. The research method used is descriptive statistics with a quantitative approach. The sampling technique used stratified random sampling with two stratifications, namely the sample of rural and urban taxpayers. The total sample was 320, using an arbitrary allocation of 10 samples from a total of 32 sub-districts which were taken 160 each from rural and urban areas. Analysis used multiple linear regression with SPSS software. The result of this study show that the taxpayer awareness and tax sanctions variables have a positive effect on taxpayer compliance, while the control variables for officers and income have no effect on taxpayer compliance. As well as the research results indicate that there is no difference in compliance between rural and urban taxpayers in paying land and building taxes in Kuningan.

Item Type: Thesis (S1)
Uncontrolled Keywords: Income, Officer Control, Tax Sanctions, Taxpayer Awareness, Taxpayer Compliance.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
L Education > L Education (General)
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Annisa Nurramadhini
Date Deposited: 19 Mar 2021 03:36
Last Modified: 19 Mar 2021 03:36
URI: http://repository.upi.edu/id/eprint/59895

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