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All Journal Formosa Journal of Applied Sciences (FJAS)
Ananda Pananginan
Universitas Sam Ratulangi Manado
Control & Systems Engineering Decision Sciences, Operations Research & Management Education Engineering Social Sciences

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The Influence of Tax Knowledge, Taxpayer Awareness and Trust in the Tax Authority on Taxpayer Compliance in Paying Rural and Urban Land and Building Taxes in Pusomaen District, Southeast Minahasa Regency Ananda Pananginan; Jullie J. Sondakh; Robert Lambey
Formosa Journal of Applied Sciences Vol. 2 No. 11 (2023): November 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i11.6724

Abstract

This research aims to determine whether tax knowledge, taxpayer awareness and trust in the tax authorities have a positive and significant effect on taxpayer compliance in paying rural and urban land and building taxes (PBB-P2) in Pusomaen District, Southeast Minahasa Regency. The research method used in this research is a quantitative method. The number of samples used was 97 respondents using a sample collection method, namely probability sampling, using a simple random sample technique collected through a questionnaire (google form). The analytical method used is multiple linear regression analysis with the help of the SPSS application. The results of this research show that tax knowledge, taxpayer awareness and trust in the tax authorities have a positive and significant effect on taxpayer compliance in paying land and building taxes in Pusomaen District, Southeast Minahasa Regency.
Co-Authors Jullie J. Sondakh Robert Lambey