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All Journal Kinerja: Jurnal Ekonomi dan Manajemen JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Legitima: Jurnal Hukum Keluarga Islam FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Adzkiya : Jurnal Hukum dan Ekonomi Syariah Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan KONSEP DAN TUJUAN PADA TINJUAN BISNIS SYARIAH Jurnal Aktiva : Riset Akutansi dan Keuangan Velocity: Journal of Sharia Finance and Banking Velocity: Journal of Sharia Finance and Banking Jurnal Akuntansi, Perpajakan dan Auditing
Imahda Khoiri Furqon
IAIN Pekalongan
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Aktiva : Riset Akutansi dan Keuangan

 1 
Analisis Faktor yang Mempengaruhi Kepatuhan Wajib pajak Bumi Bangunan Terhadap Sanksi Pajak riskiana, Nadia; Khoiri Furqon, Imahda
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 3 No 1 (2021): Jurnal AKTIVA
Publisher : Nusa Putra University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v3i1.33

Abstract

This study aims to analyze the effect of taxpayer attitudes, taxpayer awareness, and sanctions against taxpayers, on taxpayer compliance in paying land and building taxes. The data obtained is in the form of data from the regional office of the tax directorate general. The analysis method used is descriptive quantitative r. The test results show that partially the attitude of taxpayers has no significant effect on taxpayer compliance, taxpayer awareness has a significant effect on taxpayer compliance, tax knowledge has a significant effect on taxpayer compliance, and simultaneously the attitude of taxpayers, taxpayer awareness, and tax sanctions have a significant effect on taxpayer compliance.
ANALISIS EFEKTIVITAS PEMUNGUTAN PAJAK BUMI DAN BANGUNAN SEKTOR PERDESAAN DAN PERKOTAAN (PBB-P2) DI KABUPATEN PEMALANG Sri Mulyani, Dina; Khoiri Furqon, Imahda
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 3 No 1 (2021): Jurnal AKTIVA
Publisher : Nusa Putra University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v3i1.36

Abstract

Land and Building Tax in the Rural and Urban Sector (PBB-P2) is one of the taxes managed by the Regional Government, starting from the administration process to tax collection including the exploration of its potential. Rural and Urban Land and Building Tax is a tax on land and / or buildings that are owned, controlled, and or utilized by individuals or entities, except for areas used for plantations, forestry and mining business activities. The management of land and building taxes is left to regional governments since the enactment of Law Number 28 of 2009 concerning Regional Taxes and regional levies. The purpose of this study was to determine how the land and building tax payment system in Pemalang Regency. The results showed that the effectiveness of the land and building tax payment system in Pemalang Regency was less effective. Factors that have not yet achieved the realization of land and building tax revenue include taxpayers who have not fully reported and deposited the amount that should have been paid in accordance with their tax arrears and it is hoped that public awareness will want to pay Land and Building Tax so that local revenue (PAD) can increase. The research method used in this research is interview, documentation and observation. Where the researchers conducted interviews with several local residents, and provided a questionnaire containing the effectiveness of tax collection in the area.
Co-Authors Ainun Aqiila Baitus Salamah Drajat Stiawan Fauziah Aqmarina Indah Wulandari Wilujeng M. Fathrezza Imani Mochamad Yusuf Muhamad Ibnu Afrelian Nadia Salsabila riskiana, Nadia Siskha Sri Mulyani, Dina