Katalogis
Vol 5, No 8 (2017)

ANALISIS FAKTOR EKONOMI DAN FAKTOR NON EKONOMI TERHADAP KESADARAN MASYARAKAT MEMBAYAR PAJAK BUMI DAN BANGUNAN (PBB) DI KECAMATAN SIGI BIROMARU KABUPATEN SIGI

Famrizal, Andi (Unknown)



Article Info

Publish Date
04 Mar 2018

Abstract

The objectives of this study include: 1) To determine the economic and non-economic factors that have simultaneous or concurrent impact on public awareness to pay their property tax.; 2) To determine the economic and non-economic factors that have partial impact public awareness to pay their property tax in Biromaru District in Sigi Regency. The number of respondents in this study was 99 taxpayer. The primary data were obtained through submitted questionnaires to the respondents. The preliminary data analysis in this study was started by identify the Cronbach's Alpha to test the validity and reliability of the data. Following that, a multiple regressions was applied by identified the Ftest and t test as well as the coefficient of determination (R2). This analysis was helped by IBM Software SPSS 16. The result of this study shows that economic and non-economic factors have simultaneous or concurrent impact on public awareness to pay property tax. However, this study found that non­economic factors are the critical factors in public awareness to pay property tax. Both of non­economic and economic factors have contribution around 66%, while the remain of 34% can be explained by other factors outside the model of this research.

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