Article Per Year (5 Year)
p-Index From 2019 - 2024
1.037
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Ekonomi Global Masa Kini Jemasi Jurnal Ekonomi Manajemen dan Akuntansi EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi
Naruliza, Esty
Fakultas Ekonomi Universitas IBA
Economics, Econometrics & Finance Social Sciences

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Ilmiah Ekonomi Global Masa Kini

 1 
Analisis Kepatuhan Masyarakat Membayar Pajak Bumi dan Bangunan (PBB) di Kota Palembang Endang Kusdiah Ningsih; Dwi Eka Novianty; Esty Naruliza
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 12, No 2
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v12i2.1408

Abstract

One of taxes which was potentially to be explored as revenue source is Land and building tax. However, the realization of land and building tax revenue has always been below the target. The main purpose of this research is to analyze public compliance in paying land and building tax. This research was conducted with a survey method with a population of 9.174 and a study sample of 369 taxpayers. Data collection techniques used were in the form of questionnaires distributed to land and building taxpayers in three district in Palembang.The results of this study, Thefisrt factor that underlies compliance with paying land and building taxes is administrative requirements (78,59%), furthermore, the factors of tax sanctions, economy and awareness of paying taxes each of 11,38%, 5,96% and 4,07%.Keywords: Land and Building Tax , Tax Compliance
Co-Authors Aryanti, Rahmi Asma Mario Dewi Purnama Sari Dwi Eka Novianty Endang Kusdiah Ningsih Laleno, Elsye Afrincia Ningsih, Endang Kusdiah Novianty, Dwi Eka Purwaningsih, Faradillah Sandhy Suseno, Rico Thoyib, Ellys Triyani, Sri evi Wiranda Wiranda Yundari, Yundari