Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Achmad Rifadi Ameldan Alchair
Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Postur Motivasi Terhadap Kepatuhan Wajib Pa-jak Bumi Dan Bangunan (PBB) Achmad Rifadi Ameldan Alchair; Yeney Widya Prihatiningtias
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 1 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of motivational posture on land and building taxpayer compliance (PBB) in Malang City during the Covid-19 pandemic through 5 variables, namely commitment, capitulation, resistance, release, and playing games. The object of this research is 100 residents of Malang City who have become Land and Building Taxpayers. Data analysis was performed using multiple linear regression methods with the SPSS application. Based on the results of the research that has been carried out, it can be seen that the commitment variable has a positive effect on land and building taxpayer (PBB) compliance in Malang City, while the capitulation variable has no positive effect on land and building taxpayer (PBB) compliance in Malang city. Then, on the variable resistance, disengagement and game playing have a negative effect on the compliance of the Land and Building Taxpayer (PBB) in Malang City. This shows that paying land and building taxes is the right thing and people are responsible for their obligations by paying taxes according to actual calculations and conditions. This shows that taxpayers have the motivation to commit to carrying out tax obligations and comply with applicable tax regulations.
Co-Authors Widya Yeney Prihatiningtias