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All Journal Jurnal Multidisiplin Madani (MUDIMA)
Samsudin
Sekolah Tinggi Ilmu Ekonomi Yapis Dompu
Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Analisis Determinan Yang Mempengaruhi Kepatuhan Wajib Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di Kabupaten Dompu Dengan Kesadaran Wajib Pajak Sebagai Variabel Moderasi Muh. Syahru Ramadhan; Samsudin; Rahmatul Laili
Jurnal Multidisiplin Madani Vol. 2 No. 1 (2022): January 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

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Abstract

This study aims to determine the various factors that can affect the compliance of rural and urban land and building taxpayers in Dompu district with taxpayer awareness as a moderating variable. Sampling using purposive sampling method. The type of data used in this research is primary data, which is collected through surveys. Respondents in this study were taxpayers who were in 4 sub-districts, namely taxpayers in Woja District, Pajo District, Hu'u District and Dompu District with a total of 100 respondents. The data analysis technique used multiple linear regression analysis using SPSS tools. This study found that taxpayer knowledge, tax sanctions affect the compliance of PBB-P2 taxpayers in Dompu Regency. Then the knowledge of taxpayers with awareness of taxpayers as a moderating variable affects taxpayer compliance with moderating variables of taxpayer awareness. Tax sanctions with taxpayer awareness as a moderating variable affect taxpayer compliance.
Co-Authors Rahmatul Laili Ramadhan, Muh Syahru