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Purnamasari, Apriani
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Economics, Econometrics & Finance

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PENGARUH PEMAHAMAN, SANKSI PERPAJAKAN, TINGKAT KEPERCAYAAN PADA PEMERINTAH DAN HUKUM, SERTA NASIONALISME TERHADAP 22 KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PBB-P2 (Studi Pada Wajib Pajak PBB-P2 di Kota Banjar) Purnamasari, Apriani; Pratiwi, Umi; Sukirman, Sukirman
JURNAL AKUNTANSI DAN AUDITING Volume 14, Nomor 1, Tahun 2017
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (385.133 KB) | DOI: 10.14710/jaa.14.1.22-39

Abstract

The main purpose of this research is to examine the effect of perceived tax understanding, tax penalties, trust in government and law, and nationalism towards taxpayer compliance in paying property tax. Using Slovin formula, 100 respondents were selected as representative sample from the tax payers in Banjar, Indonesia. Data were collected using closed questionnaire and analyzed by multiple linear regression. The results showed that the understanding of tax regulation, tax penalties, and nationalism had significantly positive effect. However, trust in goverment and the law did not significantly affect taxpayer compliance in paying property tax.
Co-Authors Sukirman Sukirman Umi Pratiwi, Umi