e-Journal Ekonomi Bisnis dan Akuntansi
Vol 5 No 1 (2018): e-JEBA Volume 5 Nomor 1 Tahun 2018

Analisis Pengaruh Pengetahuan Perpajakan, Pelayanan Fiskus Dan Sanksi Denda Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan Di Kota Pasuruan

Fita Fitrianingsih (Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Jember (UNEJ))
S. Sudarno (Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Jember (UNEJ))
Taufik Kurrohman (Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Jember (UNEJ))

Article Info

Publish Date
24 May 2018

Abstract

This study aimed to examine the effect of taxation knowledge, government services, and sanctions fines against compliance taxpayers in paying property tax rural and urban in pasuruan city. This study uses primary data obtained from the questionnaires data distributed to respondents property taxpayer into the sample. Method of data analysis is multiple linear regression with program data processing uses SPSS version 23. The results showed that the taxation knowledge partially no effect on compliance taxpyers, while government service and sanctions fines partially positive effect on compliance taxpayer in paying property tax in rural and urban. Taxation knowledge, government services and sanctions fines simultaneously or together positive effect on compliance taxpayers. Keywords: compliance taxpayers, taxation knowledge, government services, and sanctions fines

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Journal Info
e-Journal Ekonomi Bisnis dan Akuntansi
Website

Abbrev

e-JEBAUJ

Publisher

Universitas Jember

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

e-Journal Ekonomi Bisnis dan Akuntansi is a biannual peer-reviewed open access academic journal which is dedicated to publishing high-quality scholarly works on all disciplines of economics, business and accounting studies. The objective of the Journal is to provide a leading forum for the ...